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对于零售企业商品发生残损霉变、削价销售的会计处理,现行商业会计制度规定,削价后的新售价仍高于原进价时,其削价部分冲减进销差价:削价后的新售价低于原进价时,将新售价低于原进价的差额,作为财产损失处理。例如:某零售企业甲柜组经营的毛巾,其中40条被污染。报经上级批准,削价出售,原售价每条0.65元,新售价0.45元,原进价0.56元。财会部门接到批准后的“残损霉变商品削价报告单”,应作如下会计分录: 减:进销差价——甲柜组 3.60 增:财产损失——残损霉变损失 4.40 减:库存商品——甲柜组8.00 经上述处理后,削价商品的进销差价已被全部或部分冲减。在月底计算已销商品进销差价时,削价商品的销售额与正常商品的销售额(一般以“营
For the accounting treatment of retail business products that suffer from moldy and price cuts, the current commercial accounting system requires that when the new price after the price cut is still higher than the original purchase price, the cut price will partially offset the difference in the selling price: the new price after the price cut When the price is lower than the original purchase price, the difference between the new price and the original purchase price is treated as a loss of property. For example: In a towel handled by the cabinet group of a retail company, 40 of them were contaminated. After approval from the higher authorities, the price was reduced. The original price was 0.65 yuan each, the new price was 0.45 yuan, and the original purchase price was 0.56 yuan. After receipt of the approval, the accounting department shall make the following accounting entries for the “Marginal Molded Goods Price Reduction Report Form”: Less: Incoming and Selling Price Differences—Group A Cabinet 3.60 Increase: Property Loss—Mould Moldy Loss 4.40 Less: Inventory Items ——After 8.00 of the cabinet counter group, after the above-mentioned treatment, the difference between the selling and selling price of the price-reducing commodity has been fully or partially reduced. At the end of the month, when calculating the difference between the sales price of the sold goods, the sales of the reduced goods and the sales of the normal goods (generally the