在零售企业中,常常遇到由于人为原因造成商品损失,对这种损失要按售价向责任人索赔,并进行正确计算.在商业会计教料中,对这种事项一般是在按零售价增记“应收款”的同时,把这部分商品应摊的进销差价,转作营业外收入.我感到,这种处理方法不太妥当,既然商品消失在零售环节,又按零售价格收回了全部商品价值,就应该视同销售,通过销售帐户核算.即在确定由责任人赔偿时,增“应收款”帐户,增“营业收入”帐户、同时,增“营业成本”帐户,减“待处理损失”或“库存商品”帐户.这部分商品应摊的差价在月底随 In retail enterprises, it is common to experience loss of goods due to human factors. Claims are made against the person responsible for such losses and are calculated correctly. In commercial accounting materials, such items are generally based on retail prices. While adding “receivables”, the difference between the selling and selling price of this part of the goods should be converted into non-operating income. I feel that this method of processing is not appropriate, and that since the goods disappeared in the retail sector, they were recovered at retail prices. The value of all commodities should be regarded as sales and accounted for through the sales account. That is, when it is determined that compensation is due for the responsible person, increase the “receivables” account, increase the “operating income” account, and increase the “operating cost” account. “Pending Losses” or “Inventory Goods” accounts. The spread of this part of the product should be spread at the end of the month.