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一、在产品正常损耗或者盘亏的会计处理首先根据《企业会计准则》第一号存货第二章(确认)第三条中所讲,“存货是指企业在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。”说明在产品属于存货。再根据第三章(计量)第二十一条中规定“存货盘亏造成的损失,应当计入当期损益。”所以由以上内容我们可以得知《企业会计准则》规定在产品发生盘亏损失时,我们应当将其损失
First, the normal loss of products or loss of accounting treatment First of all, according to “Accounting Standards for Business Enterprises,” the first inventory of Chapter II (confirmed) Article III said, “inventory is held in the daily activities of enterprises in preparation for The finished product or commodity to be sold, the product in process of production, the materials and materials consumed in the process of production or in the process of providing labor service, etc. ”Explain that the product belongs to inventory. According to the provisions of Article XXI of Chapter III (Measurement), “the losses caused by the inventory loss shall be recorded into the profits and losses of the current period.” Therefore, we can see from the above that “Accounting Standards for Business Enterprises” Loss loss, we should lose it