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本文一方面从存货的有形损失和无形损失论述了存货所涉税的会计处理。将存货有形损失在购进过程中包括途中的损耗及超定额损耗及使用过程的短缺和毁损做了会计分录及会计处理。另一方面从存货的无形损耗涉及的会计处理及涉税处理做了论述。提出财务人员不仅要遵循会计制度的有关规定 ,而且要遵循税收制度的有关规定。
On the one hand, the article deals with the accounting treatment of inventory-related tax from the physical loss and intangible loss of inventory. The physical loss of inventory in the purchase process, including the way the loss and excess loss and the use of the process of shortage and damage made accounting entries and accounting. On the other hand, the accounting treatment and tax-related treatment involved in intangible loss of inventory are discussed. It is suggested that financial officers not only follow the relevant provisions of the accounting system, but also follow the relevant provisions of the tax system.