1清产核资结果的账务处理1.1按原会计制度报批的资产损失原会计制度报批的资产损失,即企业在清查财产过程中依据资产损失认定的原则,清查出的已经发生的各项财产损失和以前年度的经营潜亏及资金挂账等。依据会计科目包括货币资金资产损失、坏账损失、存货损失、待摊费用挂账损 1 accounting treatment of the results of a clear inventory 1.1 The loss of assets according to the original accounting system for the loss of assets approved by the original accounting system, that is, enterprises in the process of inventory of property in accordance with the principle of loss of assets identified in the inventory of all the property losses have occurred And the previous year’s operating underpriced and financial accounts and so on. According to the accounting subjects include monetary assets loss of assets, bad debt losses, loss of inventory, deferred expenses pending expenses