编辑同志: 《财务与会计》1987年第5期刊登黎明星同志《包装物减重或超重的核算》另一种方法例中说(见该期28页):如若包装物木桶超重五千克时,帐务处理如下:借(增):库存供应商品;贷(增):财产溢余,贷(增):进销差价。如若包装物木桶减重五千克时,帐务处理如下:借(增):进销差价,借(增):财产损失——短缺损失;贷(减)库存供应商品。笔者认为,上述两例,错误有二。其一,记帐符 Editor comrade: “Finance and Accounting,” 1987 fifth issue of Comrade Li Xingxing “packaging weight loss or overweight accounting” Another way to say (see page 28 of this issue): if the packaging barrel overweight five kilograms When, accounts processing is as follows: Borrow (increase): stock supply of goods; credit (increase): property surplus, credit (increase): Invoicing difference. If the packaging barrel weight loss of five kilograms, accounting treatment is as follows: Borrow (by): Ingot sales spreads, by (increase): loss of property - loss of shortages; loan (minus) stock supply of goods. The author believes that the above two cases, there are two mistakes. First, the accounting character