企业已销售的商品因特殊原因被退回是常见的,一般情况下,对已作销售收入而退回商品的账务处理,都只限于冲减当期收入和销售成本,对冲减销售成本后虚增的库存商品却未做任何账务处理,这与会计准则要求是不相符的。在实际操做中,被退返的商品可以降价销售,重新利用或者作报废处理。 It is common for enterprises that have sold goods to be returned for special reasons. Under normal circumstances, the accounting treatment for goods that have been returned for sales is limited to offsetting the current income and cost of sales. Of the inventory of goods but did not do any accounting treatment, which is inconsistent with the accounting standards requirements. In practice, returned goods can be sold at a reduced price, reused, or scrapped.