推廣 熱搜: 會計  初級會計  中級會計  口才  化妝班  優路 

鄭州金水區初級會計培訓班

   日期:2018-12-04     瀏覽:52    評論:0    
核心提示:第一,存貨盤盈的處理。企業盤盈的各種材料、產成品、庫存商品等存貨,借記原材料、庫存商品等科目,貸記待處理財產損溢科目。第
 
第一,存貨盤盈的處理。企業盤盈的各種材料、產成品、庫存商品等存貨,借記“原材料”、“庫存商品”等科目,貸記“待處理財產損溢”科目。

第二,存貨盤虧的處理。存貨發生的盤虧或毀損,應作為待處理財產損溢進行核算。按管理權限報經批準后,根據造成存貨盤虧或毀損的原因,分別按以下情況進行處理:屬于計量收發差錯和管理不善等原因造成的存貨短缺,應先扣除殘料價值、可以收回的保險賠償和過失人賠償,將凈損失計入管理費用;屬于自然災害等非常原因造成的存貨毀損,應先扣除處置收入(如殘料價值)、可以收回的保險賠償和過失人賠償,將凈損失計人營業外支出。

例1:某增值稅一般納稅企業因暴雨毀損庫存材料一批,該批原材料實際成本為20000元,收回殘料價值800元,保險公司賠償11600元。該企業購入材料的增值稅稅率為17%。

批準處理前:

借:待處理財產損溢——待處理流動資產損溢 20000

貸:原材料 20000

批準處理后:

借:原材料 800

貸:待處理財產損溢——待處理流動資產損溢 800

借:其他應收款 11600

貸:待處理財產損溢——待處理流動資產損溢 11600

借:營業外支出 7600

貸:待處理財產損溢——待處理流動資產損溢 7600

企業會計準則-會計科目 1901 待處理財產損溢

待處理財產損溢的主要賬務處理

(一)盤盈的各種材料、產成品、商品、生物資產等,借記“原材料”、“庫存商品”、“消耗性生物資產”等科目,貸記本科目。

盤虧、毀損的各種材料、產成品、商品、生物資產等,盤虧的固定資產,借記本科目,貸記“原材料”、“庫存商品”、“消耗性生物資產”、“固定資產”等科目。材料、產成品、商品采用計劃成本(或售價)核算的,還應同時結轉成本差異(或商品進銷差價)。涉及增值稅的,還應進行相應處理。

 
打賞
 
更多>同類資訊
0相關評論

推薦圖文
推薦資訊
點擊排行
網站首頁  |  關于我們  |  聯系方式  |  使用協議  |  版權隱私  |  網站地圖  |  排名推廣  |  廣告服務  |  積分換禮  |  網站留言  |  RSS訂閱  |  違規舉報  |  豫ICP備17008956號-1
 
广东11选5 www.fyyy6.com | www.czg1.com | www.433680.com | www.51515t.com | www.23040.com | www.364877.com | www.21202o.com | www.55yfa.com | www.552703.com | www.78949p.com | www.960677.com | www.55885l.com | www.gyfc5.com | www.80767d.com | www.4388.cc | www.179237.com | www.5854b.cc | www.50788u.com | www.hm2777.com | www.80065l.com | www.ct6679.com | www.50074g.com | www.715585.com | www.60123r.com | www.627297.com | www.12455k.com | www.362322.com | www.696by.com | www.178379.com | www.88cmc.com | www.106596.com | www.bxcp3.com | www.89894z.com | www.jx68.com | www.60123c.com | www.533660.com | www.22503.cc | www.26878r.com | www.701564.com | www.50064y.com | www.xinyc1.com | www.078wy.com | www.77210g.com | www.701547.com | www.105ak.com | www.66376t.com | www.502990.com | www.c5906.com | www.07163m.com | www.451599.com | www.983699.com | www.9818z.cc | www.26878y.com | www.96386c.com | www.558401.com | www.915655.com | www.5484g.com | www.55228c.com | www.547377.com | www.zcwf9.com | www.12015.cc | www.80075t.com | www.99677e.com | www.548477.com | www.890402.com | www.bxcp3.com | www.51515h.com | www.99677l.com | www.504277.com | www.982799.com | www.34207.com | www.96386j.com | www.68568r.com | www.062866.com | www.281877.com | www.377613.com | www.602465.com | www.929709.com | www.c705.cc | www.5xcr.com | www.910336.com | www.am7779.com | www.hw0123.com | www.zcwf3.com | www.jx68.com | www.655903.com | www.786819.com | www.865807.com | www.946854.com | www.799343.com | www.504377.com | www.188732.com | www.77801q.com | www.26878x.com | www.26163s.com | www.2408b.cc | www.912454.com | www.rcw789.com | www.303476.com | www.055168.cc | www.35918r.com | www.33588o.com | www.77114x.com | www.00840b.com | www.8618aa.com | www.csgc4.com | www.99djcp.com | www.501251.com | www.81233n.com | www.50088c.com | www.984jc.com | www.sxyl8.com | www.542911.com | www.xinyc8.com | www.33112d.com | www.0014p.com | www.821619.com | www.339281.com | www.60108l.com | www.16878t.com | www.5666hc.com | www.595601.com | www.80075m.com | www.77801w.com | www.093wy.com | www.xinyc8.com | www.50064z.com | www.5441i.com | www.602430.com | www.61655u.com | www.7793k.com | www.918109.com | www.78949g.com | www.8000hc.com | www.587502.com | www.34788w.com | www.fh7577.com | www.544089.com | www.83033n.com | www.ck6587.com | www.61655z.com | www.ywzuqiu.com | www.202115.com | www.33997n.com | www.937787.com | www.71399h.com | www.qbwc5.com | www.068675.com | www.sfk3.com | www.23579c.com | www.927320.com | www.61233s.com | www.987434.com | www.33598j.com | www.444069.com | www.580296.com | www.73166c.com | www.60123v.com | www.2408b.cc | www.3126c.com | www.hy5503.com | www.847377.com | www.832795.com | www.526121.com | www.97655j.com | www.88266t.com | www.6611b.cc | www.865606.com | www.347277.com | www.80767b.com | www.57189.cc | www.602430.com | www.77996b.com | www.98528f.com | www.656zf.com | www.xcw866.com | www.055982.com | www.50052r.com | www.w603.com | www.150881.com | www.32123f.com | www.955494.com | www.085533.com | www.6364v.com | www.796678.com | www.77802c.com | www.4444y.cc | www.495568.com | www.84499h.com | www.flcb5.com | www.le33.cc | www.995sj.com | www.505680.com | www.35918s.com | www.805595.com | www.51515y.com | www.c5986.com | www.83993a.com | www.500go.com | www.444073.com | www.9928m.com | www.bxcp3.com | www.50051e.com | www.54968f.com | www.50064i.com | www.925507.com | www.77802e.com | www.qm71.com | www.99677w.com | www.tcp969.com | www.39500n.com | www.516113.com | www.2373t.com | www.68682q.com | www.fh7557.com | www.36787h.com | www.470680.com | www.8839l.com | www.376513.com | www.556zf.com | www.83033f.com | www.fl98.com | www.50788n.com | www.349477.com | www.7fk.com | www.21202n.com | www.553938.com | www.669by.com | www.71399i.com | www.667537.com | www.222xm.cc | www.34788y.com | www.547377.com | www.38wcp.com | www.12455d.com | www.369061.com | www.927670.com | www.6832c.com | www.50051g.com | www.506729.com | www.hcw332.com | www.35918l.com | www.089859.com | www.597933.com | www.hqcp3.com | www.16878s.com | www.54400o.com | www.371680.com | www.631012.com | www.6fk.com | www.8039k.com | www.88065c.com | www.085533.com | www.548277.com | www.710930.com | www.990733.com | www.tang000.com | www.rrle6.com | www.5091t.com | www.33588w.com | www.35918r.com | www.77801m.com | www.178293.com | www.482770.com | www.wcp666888.com | www.912339.com | www.957999.com | www.925831.com | www.54968f.com | www.818807.com | www.912481.com | www.925771.com | www.959551.com | www.822138.com | www.le33.cc | www.710230.com | www.828701.com | www.wcp666888.com | www.924177.com | www.858776.com | www.887763.com | www.707602.com | www.562509.com | www.388229.com | www.355245.com | www.177109.com | www.88266q.com | www.50024b.com | www.86267x.com | www.68689s.com | www.00840w.com | www.267by.com | www.12czj.com | www.fyyy4.com | www.870300.com | www.799427.com | www.529026.com | www.312299.com | www.171109.com | www.60108q.com | www.41518k.com | www.055x.cc | www.936271.com | www.401280.com | www.139733.com | www.61233f.com | www.595hc.com | www.703953.com | www.239838.com | www.43131l.com | www.33112q.com | www.fl82.com | www.310477.com | www.50051u.com | www.23636f.com | www.978217.com | www.599416.com | www.77802t.com | www.18005.com | www.966082.com | www.317990.com | www.60123k.com | www.ck1178.com | www.bxcp3333.com | www.055u.cc | www.599416.com | www.43131c.com | www.9889hc.com | www.534211.com | www.77802x.com | www.hcjt9.com | www.249880.com | www.50051y.com | www.799481.com | www.35155n.com | www.c5963.com | www.003851.com | www.2388cai.com | www.489770.com | www.29400.com | www.605670.com | www.21202z.com | www.983699.com | www.71399t.com | www.akw0.com | www.35155n.com | www.756764.com | www.00665d.com | www.927877.com | www.23579d.com | www.806375.com | www.99788l.com | www.689253.com | www.65707l.com | www.599647.com | www.61233pp.com | www.461770.com | www.6832c.com | www.239838.com | www.66ffm.com | www.88266o.com | www.c6386.com | www.73736b.com | www.389744.com | www.076wy.com | www.68689d.com | www.715585.com | www.281877.com | www.003561.com | www.98528f.com | www.15899.cc | www.43818r.com | www.591411.com | www.987jc.com | www.50080d.com | www.566897.com | www.bxcp3.com | www.bxcp3.com | www.375699.com | www.c9667.com | www.49956q.com | www.196087.com | www.866509.com | www.085wy.com | www.281877.com | www.178261.com | www.715585.com | www.ya717.com | www.62118d.com | www.018916.com | www.550377.com | www.971291.com | www.910xj.com | www.00840k.com | www.50051p.com | www.083015.com | www.515049.com | www.290282.com | www.cha64.com | www.7793k.com | www.81678c.com | www.81678a.com | www.389044.com | www.621341.com | www.lcw997.com | www.982799.com | www.gyfc4.com | www.913gc.com | www.3126v.com | www.9818x.cc | www.3933k.cc | www.3479t.com | www.50051vip.com | www.cll168.com | www.50732k.com | www.33358c.com | www.39500y.com | www.80065x.com | www.101698.com | www.230278.com | www.348918.com | www.314213.com | www.239544.com | www.133615.com | www.170569.com | www.77802t.com | www.50052y.com | www.98528f.com | www.55228g.com | www.29277r.com | www.26163z.com | www.9928n.com | www.781566.com | www.5zxz.com | www.le33.cc | www.373500.com | www.037211.com | www.81520l.com | www.29277v.com | www.32123n.com | www.663by.com | www.336766.com | www.580296.com | www.127356.com | www.50052d.com | www.07163h.com | www.qbwc5.com | www.690776.com | www.363067.com | www.50054b.com | www.36788x.com | www.084wy.com | www.660665.com | www.106216.com | www.53900g.com | www.44ckb.com | www.631259.com | www.bxcp3.com | www.50788r.com | www.lczg4.com | www.503501.com | www.43131d.com | www.277ak.com | www.699915.com | www.091150.com | www.8839d.com | www.786682.com | www.86267k.com | www.9818m.cc | www.579020.com | www.36787d.com | www.cpw | www.431016.com | www.68568y.com | www.c6186.com | www.101220.com | www.50233.cc | www.503489.com | www.66652l.com | www.c5986.com | www.063911.com | www.4388.cc | www.364141.com | www.32123t.com | www.670209.com | www.bxcp3.com | www.csw288.com | www.39500u.com | www.968566.com | www.51515p.com | www.cp8018.cc | www.66653h.com | www.lqc0.com | www.41518a.com | www.899495.com | www.35155q.com | www.800986.com | www.66621j.com | www.550637.com | www.5522g.cc | www.84499m.com | www.rcw8866.com | www.00665c.com | www.58gc8.com | www.84141.com | www.xcw866.com | www.57169.cc | www.86267y.com | www.901527.com | www.68568n.com | www.456639.com | www.58uh.com | www.77802f.com | www.309825.com | www.gyfc3.com | www.68568x.com | www.305988.com | www.960777a.com | www.68689j.com | www.rcw321.com | www.895594.com | www.3478g.cc | www.15355b.com | www.559748.com | www.gocp3.com | www.32123g.com | www.81678i.com | www.591799.com | www.hczx9.com | www.15355w.com | www.67258d.com | www.376387.com | www.903588.com | www.444hy.cc | www.33997k.com | www.52072m.com | www.202909.com | www.582977.com | www.gyfc4.com | www.3890x.com | www.32123r.com | www.114149.com | www.584911.com | www.866505.com | www.087wy.com | www.7793o.com | www.67258c.com | www.54400o.com | www.136506.com | www.343133.com | www.550434.com | www.735037.com | www.995772.com | www.zfcp5.com | www.022sh.cc | www.2350h.com | www.9205f.com | www.51331j.com | www.80767c.com | www.83033y.com | www.15355v.com | www.50051d.com | www.50064q.com | www.50788c.com | www.60007o.com | www.54400n.com | www.77801o.com | www.61655e.com | www.54400o.com | www.35918q.com | www.43818m.com | www.26299d.com | www.35155g.com | www.bxcp3.com | www.68682b.com | www.26878t.com | www.54400q.com | www.11201.cc | www.588yc.com | www.jx68.com | www.810706.com | www.755814.com | www.574377.com | www.490680.com | www.150881.com | www.51515b.com | www.60108n.com | www.3126s.com | www.jcai5.com | www.890413.com | www.546669.com | www.rcw321.com | www.50074b.com | www.29277c.com | www.078wy.com | www.856657.com | www.591032.com | www.020724.com | www.84499q.com | www.2934o.com | www.hx1181.com | www.599810.com | www.060899.com | www.66332p.com | www.063wy.com | www.832793.com | www.xinyc5.com | www.99788k.com | www.588yc.com | www.735898.com | www.103380.com | www.36788p.com | www.cp8009.cc | www.349377.com | www.00840h.com | www.w695.com | www.346311.com | www.77801c.com | www.sfk3.com | www.296233.com | www.81233c.com | www.rrle5.com | www.345576.com | www.60007g.com | www.hx5577.com | www.239828.com | www.26163j.com | www.770951.com | www.71233l.com | www.544aa.cc | www.335243.com | www.52303x.com | www.847377.com | www.55885h.com | www.gczj5.com | www.030628.com | www.371f.cc | www.324977.com | www.33112f.com | www.623190.com | www.21202t.com | www.927233.com | www.50080x.com | www.cp8003.cc | www.51515j.com | www.978351.com | www.50052t.com | www.901391.com | www.33588d.com | www.737298.com | www.60007f.com | www.599505.com | www.00840x.com | www.335021.com | www.095wy.com | www.96386b.com | www.c6186.com | www.33997v.com | www.840689.com | www.50788d.com | www.394577.com | www.600hc.com | www.71233f.com | www.959552.com | www.66376m.com | www.374877.com | www.33ckb.com | www.39500m.com | www.wcp777888.com | www.6832s.com | www.96386b.com | www.846662.com | www.11018.cc | www.77802q.com | www.848255.com | www.5441e.com | www.84499d.com | www.680477.com | www.222hy.cc | www.00840v.com | www.338073.com | www.hx5566.com | www.50054d.com | www.88266f.com | www.655101.com | www.500yf.com | www.81520n.com | www.178357.com | www.619477.com | www.yi636.com | www.35155z.com | www.95999w.com | www.627012.com | www.960307.com | www.7793aa.com | www.68568s.com | www.68682g.com | www.301345.com | www.691063.com | www.c5127.com | www.3668y.com | www.99677p.com | www.87668t.com | www.342077.com | www.635850.com | www.950920.com | www.062wy.com | www.33598h.com | www.07163w.com | www.60007n.com | www.98528h.com | www.247500.com | www.444081.com | www.610829.com | www.895853.com | www.998924.com | www.hjin8.com | www.084wy.com | www.5666hc.com | www.5522s.cc | www.5095b.com | www.9356i.com | www.75353.cc | www.81233cc.com | www.21202q.com | www.16878g.com | www.12455d.com | www.66201.cc | www.3126s.com | www.102ak.com | www.158cp.com | www.061wy.com | www.cly5.com | www.959709.com | www.932135.com | www.841879.com | www.xinyc8.com | www.599641.com | www.451770.com | www.196050.com | www.81520y.com | www.43818c.com | www.77802j.com | www.9889hc.com | www.5666hc.com | www.c6129.com | www.775740.com | www.585868.cc | www.212632.com | www.81678x.com | www.99677r.com | www.09559.cc | www.lczg4.com | www.755804.com | www.376513.com | www.025728.com | www.97655g.com | www.6769q.com | www.csgc9.com | www.655903.com | www.178339.com | www.16878j.com | www.3933k.cc | www.925831.com | www.422268.com | www.50989k.com | www.12018.cc | www.hcw332.com | www.lcw997.com | www.50088c.com | www.6769r.com | www.915044.com | www.273092.com | www.26878p.com | www.555hy.cc | www.611306.com | www.81678q.com | www.12455f.com | www.981500.com | www.301871.com | www.77803k.com | www.sjgc4.com | www.566897.com | www.49956d.com | www.918361.com | www.358939.com | www.29277z.com | www.fh1188.com | www.37439.cc | www.927633.com | www.hcw887.com | www.5484c.com | www.54968f.com | www.61655l.com | www.061wy.com | www.393477.com | www.50064h.com | www.932669.com | www.66652n.com | www.m.55xj.vip | www.326366.com | www.31744.com | www.679000.com | www.41518w.com | www.979133.com | www.66653r.com | www.wo41.com | www.86267b.com | www.091wy.com | www.096308.com | www.022sh.cc | www.192762.com | www.8000hc.com | www.177564.com | www.85gcw.com | www.171209.com | www.9889hc.com | www.95777w.com | www.hy6937.com | www.65707o.com | www.809215.com | www.95111w.com | www.xinyc3.com | www.66530.cc | www.202370.com | www.fh6116.com | www.50732y.com | www.23040.com | www.81233w.com | www.595707.com | www.5091y.com | www.rcw321.com | www.zcwf9.com | www.34788e.com | www.602721.com | www.cll168.com | www.053883.com | www.xinyc3.com | www.07163t.com | www.202115.com | www.990733.com | www.33112k.com | www.180435.com | www.912482.com | www.89893.cc | www.77114s.com | www.703193.com | www.2408a.com | www.50026p.com | www.501340.com | www.zg39.com | www.56588.com | www.76520b.com | www.739908.com | www.064wy.com | www.60007c.com | www.033253.com | www.621481.com | www.696by.com | www.43818q.com | www.80065m.com | www.466161.com | www.909361.com | www.8039g.com | www.34788n.com | www.178211.com | www.665609.com | www.cf9900.com | www.087wy.com | www.50064m.com | www.50732s.com | www.170792.com | www.515663.com | www.703153.com | www.lcw997.com | www.575hc.com | www.7793o.com | www.50074d.com | www.52303t.com | www.175709.com | www.345576.com | www.557031.com | www.689477.com | www.809285.com | www.du126.com | www.001hy.cc | www.3416n.com | www.9818p.cc | www.33588w.com | www.41518d.com | www.61655f.com | www.77801g.com | www.50051w.com | www.50732z.com | www.50732r.com | www.61233p.com | www.52072g.com | www.50064n.com | www.50080z.com | www.43818w.com | www.36788g.com | www.52072i.com | www.35155c.com | www.77802d.com | www.50080m.com | www.09559.cc | www.3136.com | www.qin618.com | www.c136.vip | www.810525.com | www.607993.com | www.514211.com | www.345835.com | www.021067.com | www.50052s.com | www.65707r.com | www.6364w.com | www.8fk.com | www.906511.com | www.580780.com | www.262548.com | www.71233p.com | www.73166h.com | www.5441v.com | www.aa0090.com | www.775790.com | www.351871.com | www.71233m.com | www.61655r.com | www.9889hc.com | www.907883.com | www.383571.com | www.66653p.com | www.26163p.com | www.slyl1.com | www.684335.com | www.112669.com | www.66332w.com | www.88dwj.com | www.638173.com | www.hcw776.com | www.71233d.com | www.66yfz.com | www.722571.com | www.115669.com | www.50024z.com | www.qucp1.com | www.514077.com | www.50052n.com | www.23040.com | www.yc7701.com | www.50788l.com | www.055e.cc | www.580780.com | www.39500y.com | www.011ac.com | www.501210.com | www.83993q.com | www.qmfc9.com | www.319126.com | www.77801q.com | www.997345.com | www.108057.com | www.5095a.com | www.599505.com | www.26878j.com | www.ascp0.com | www.183587.com | www.9478n.com | www.598799.com | www.88065b.com | www.927150.com | www.66653h.com | www.zuan333.com | www.186792.com | www.5086c.com | www.500109.com | www.16878x.com | www.599290.com | www.60123y.com | www.635852.com | www.54400z.com | www.647377.com | www.80767c.com | www.802133.com | www.81520d.com | www.799046.com | www.78700m.com | www.652561.com | www.66376y.com | www.627868.com | www.08588l.com | www.499393.com | www.9889hc.com | www.097968.com | www.rrle1.com | www.50024p.com | www.317299.com | www.29178b.com | www.332709.com | www.105ak.com | www.65707k.com | www.bxcp3.com | www.35155b.com | www.397760.com | www.99ckb.com | www.49956j.com | www.599849.com | www.022hb.cc | www.52303o.com | www.612212.com | www.23040.com | www.80065f.com | www.732400.com | www.3890x.com | www.73166b.com | www.621431.com | www.083wy.com | www.06500w.com | www.347918.com | www.993572.com | www.26878d.com | www.130511.com | www.810355.com | www.7777ho.com | www.33598m.com | www.330671.com | www.901068.com | www.2408d.cc | www.97655r.com | www.205880.com | www.755910.com | www.074wy.com | www.50051j.com | www.77114y.com | www.369061.com | www.840774.com | www.58fcw.com | www.36166l.com | www.60007f.com | www.336766.com | www.669202.com | www.hr6888.com | www.cll168.com | www.08588y.com | www.091181.com | www.508869.com | www.902775.com | www.ya190.com | www.7793q.com | www.78949r.com | www.60108g.com | www.197091.com | www.599581.com | www.rcw8855.com | www.cf9904.com | www.44yfa.com | www.995sj.com | www.9356g.com | www.53900p.com | www.18690a.com | www.61655d.com | www.025738.com | www.226065.com | www.330871.com | www.399957.com | www.589544.com | www.682224.com | www.751898.com | www.795917.com | www.808732.com | www.808466.com | www.819920.com | www.01hfcp.com | www.816830.com | www.769639.com | www.684544.com | www.673730.com | www.596112.com | www.385626.com |