财政部以(91)财会字第12号文印发了《关于国合商业、外贸、物资、医药、药材批发企业专项削价处理库存商品、物资会计处理规定的通知》,现摘录如下: 1.国营商业、外贸、物资企业专项削价的积压商品、物资,在国家规定的期限销售的,按实际处理商品的销售额归还银行贷款,并将其实际销售价与原进价的差额,报经同级财政部门审核批准后,作为待处理削价损失挂帐。①国营商业企业,增:待处理损失——待处理流动资产损失,减:商品削价损失——专项削价损失。②国营外贸企业应在“内销”科目下设“专项削价商品内销”专户,除核算专项削价商品的销售收入、进价外,还应单设“专项削价损失”细 The Ministry of Finance issued the “Notice on the Accounting Regulations on the Handling of Stock Goods and Materials for Special Trade-offs by the State-owned Commercial, Foreign Trade, Material, Pharmaceutical, and Medicinal Materials Enterprises” in Article No. 12 of the (91) Finance and Accounting Letter, which is now extracted as follows: 1. State Administration If the backlog of commodities and materials for special price reductions by commercial, foreign trade, and material companies are sold within the time limit prescribed by the state, the bank loans shall be returned on the basis of the actual sales of the processed commodities, and the difference between the actual sales price and the original purchase price shall be reported to the same level. After reviewing and approving by the financial department, it will be regarded as a pending loss of the price. 1 State-owned commercial enterprises, increase: pending losses - loss of liquid assets pending disposal, reduction: loss of commodity price cuts - loss of special price reductions. 2 State-owned foreign trade enterprises shall set up a special account for “special price-reducing domestic sales” under the “domestic sales” account. In addition to the sales revenue and purchase price of the special price-reduced goods, a “special price reduction loss” should be established separately.