９９年度全国会计专业技术资格考试指定用书《中级会计实务》第９９页指出：发生盘盈的存货，经查明是由于收发计量或核算上的误差等原因造成的应及时办理存货入账手续。调整存货账的实存数。按盘盈存货的计划成本或估计成本记入“待处理财产损溢”科目，经有关部门批准后，再? The 99th annual national accounting professional and technical qualification examinations designated book “Intermediate Accounting Practice” on page 99 pointed out: inventory surplus inventories, found to be due to send and receive measurement or accounting errors and other causes should be handled in a timely manner inventory. Adjust the actual amount of stock account. According to the planned cost or estimated cost of inventory surplus inventory credited to “pending property damage” subject, approved by the relevant departments, and then?