商业部、财政部作出“商品削价准备金的会计处理”规定,已经三年,其原意除为了防止承包经营者的短期行为外,还能使企业均衡负担商品削价损失,不致发生利润大起大落。可是,从三年来的执行情况看,并未达到上述预期目的。一是“商品削价准备金”和“商品削价损失”是过渡性科目,企业在提取时,作增记“商品削价损失”,增记“商品削价准备金”。企业在使用时,作减记“商品削价损失”,减记“商品削价准备金”。不涉及“库存商品”“营业收入”“营 The Ministry of Commerce and the Ministry of Finance made the “Accounting for Commodity Price Reduction Reserves” provision for three years. The original intention was not to prevent the short-term behavior of contractors, but also to enable enterprises to balance the loss of commodity price cuts, so that there would be no great ups and downs in profits. However, from the perspective of implementation over the past three years, the above-mentioned intended purpose has not been achieved. The first is that “commodity price reserve” and “commodity price loss” are transitional subjects. When an enterprise extracts, it writes up “the loss of commodity price cuts” and writes up the “commodity reserve for reduction.” When the company uses it, it writes down the “loss of commodity price” and writes down the “commercial reserve for price reduction”. Does not involve “inventory goods,” “operating income,” "camps