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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。

 
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