现行会计制度规定 ,在产品、产成品发生非正常损失时 ,其进项税额应转入相应的有关科目 ,但对进项税额如何计算并没有作出说明 ,致使一些单位涉税会计处理错误 ,影响了会计核算的真实性。现就此问题谈谈自己的看法。当企业发生非正常损失时 ,应首先计算出在产品、产成品中耗用? The current accounting system stipulates that when abnormal losses occur in products and finished products, the input tax should be transferred to the relevant subjects, but no explanation is given on how to calculate the input tax. As a result, some units involved in tax-related accounting errors have an impact on the accounting The authenticity of accounting. Now on this issue to talk about their own views. When an enterprise has abnormal losses, it should first calculate the consumption of products, finished products?