关于国营企业库存商品、物资诃整价格差额的财务处理问题,财政部曾作过规定。近来,随着经济体制改革形势的发展,需对上述问题进一步明确。为此,财政部、中国人民银行特以(86)财商字305号文作了如下规定: 一、中央和各省、自治区、直辖市订价的商品、物资在统一调整供应、调拨价格以后.国营工业生产企业、物资供销企业和商业企业库存的商品、物资,一律按调价前一天实际库存数量和新的订价,调整帐面价值,所发生的新老订价的差额,均作增减国家资金处理,价格调高时,商品、物资库存升值部分,相应调增国家流动资金;价格调低时,商品、物资库存减值部分相应减少国家流动资金。对于调价后库存商品、物资增减值相抵为净减值,且净减值额大于国家流动资金的,其差额部分作损益处理,不得挂帐和用银行贷款垫付.年度终了时,企业要将调价商品、物资库存升减值情况按品名列表,与年度决算一起报送同级财政部门和银行备查,企业不得弄 Concerning the financial handling of the difference between the inventory of state-owned enterprises in commodities and supplies, the Ministry of Finance has made provisions. Recently, with the development of the economic reform, the above issues need to be further clarified. To this end, the Ministry of Finance and the People’s Bank of China hereby set out the following provisions in Circular No. 305: Commercial Bank of China: (1) Commodities and materials priced by the Central Government, provinces, autonomous regions and municipalities directly under the Central Government after the uniform adjustment of supply and transfer of prices, All the goods and materials stored in the industrial manufacturing enterprises, materials supply and marketing enterprises and commercial enterprises shall be subject to changes in the actual inventory amount and the new pricing of the day before the price adjustment, adjustment of the book value and the difference between the new and the old price changes Capital handling, price increases, the appreciation of goods, materials stocks part of a corresponding increase in the national liquidity; price reduction, the reduction of goods, materials, inventory part of the corresponding reduction of the national liquidity. After the price adjustment of inventory of goods, materials offset increase or decrease of net devaluation, and the net devaluation is greater than the national liquidity, the difference between the part for profit and loss treatment, may not hang up and advance with bank loans .At the end of the year, Price adjustment of goods, material inventory increase and decrease of value by name list, together with the annual accounts submitted to the same financial departments and banks for future reference, businesses can not get