财 政部 1993年颁布的《商品流通企业会计制度》对企业建立商品削价准备金制度作了明确规定 ,要求企业对库存商品预计可能发生的削价损失从当期销售成本中提取削价准备金 ,用于弥补商品削价损失。新颁布的《企业会计制度》中又明确为“存货跌价准备”。粮食企业应建立存货跌价 The Accounting System for Commodity Circulation Enterprises promulgated by the Ministry of Finance in 1993 clearly stipulates that the enterprise should set up a system of depreciation reserve for commodities and requires the enterprises to expect the possible loss of depreciation of the inventory of goods from the cost of sales for the current period to recover the depreciation reserve for making up Price cut loss. The newly promulgated “Enterprise Accounting System” clearly defined as “inventory falling price reserve.” Grain enterprises should establish inventory decline