企业发生火灾等事故损失,在未处理前,一般先用“待处理损失”科目反映,如果是由企业报销损失的,经过批准再转到“财产损失”科目。但对已向保险公司投保的单位,其财产损失已由保险公司赔偿的部分,如何核算。目前有两种处理办法: 一是由保险公司赔偿损失的部分,冲减“待处理损失”科目,赔偿不足部分,列“财产损失”科目。二是全额列入“财产损失”科目。保险公司赔偿的损失,列“其它收入”。 The accidental loss of fire and other accidents occurred in an enterprise. Before being dealt with, it is usually reflected in the “Pending Loss” subject. If the loss is reimbursed by the enterprise, it is subject to approval and transferred to the “Property Loss” subject. But for the units that have been insured with the insurance company, their property losses have been compensated by the insurance company, how to calculate. At present, there are two methods of handling: First, the insurance company compensates for the lost part, offsetting the “to be dealt with loss” subject, and paying the insufficient part, listing the “property loss” subject. The second is the full inclusion of “property loss” subjects. Losses from insurance companies are listed as “other income.”