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一、会计科目和帐务处理(一)在资金来源及收入类科目中增设“199商品削价准备金”科目,核算批发、零售企业按规定提取的商品削价损失准备金。在资金占用及支出类科目增设“406商品削阶损失”科目、核算按规定在所得税前提取列支的商品削价损失准备金。提取商品削价损失准备金时,增记“商品削价准备金”科目,增记“商品削价损失”科目。用于弥补处理有问题商品削价损失时,减记“商品削价准备金”科目,减记“商品削价损失”科目。承包期满后,按照规定将商品削价损失准备金结余部分,转作企业当年利润处理时,减记“商品削价准备金”科目,减记“商品削价损失”科目。实行售价金额核算的企业,除按上述规定核算商品削价损失准备金外,在确定削价处理时,还应按《国营商业会计制度》的规定,将新售价与原售价的差额,调整库存商品帐面价值和进销差价,减记“进销差价”科目,减记“库存商品”科目。
I. Accounting and Account Management (1) Add “199 Commodity Price Reduction Reserves” to the sources of funds and income, and account for wholesale and retail enterprises’ withdrawal of provision for reserve price loss. In the capital occupation and expenditure category, add “406 commodities for cutting losses” subject, and calculate the reserve for loss of goods that is drawn before the income tax in accordance with regulations. When the reserve for loss of goods is collected, the title of “commodity reduction reserve” is added and the title of “loss of goods for price reduction” is added. When used to make up for the loss of dealing with problematic goods, write down the “commodity reduction reserve” account and write down the “loss of goods price reduction” account. After the contract period has expired, when the balance of the commodity reserve for loss of goods loss is transferred to the profit treatment of the enterprise in the current year, the “commercial reserve for reduction of goods” is written down and the account of “loss of goods for price reduction” is written down. In addition to accounting for commodity price reduction losses in accordance with the above provisions, a company that applies price calculation shall adjust the difference between the new selling price and the original selling price in accordance with the provisions of the “State Commercial Accounting System” when determining the price reduction treatment. The book value of inventory goods and the difference between the selling price and the write-down price are deducted from the account of “Inverted Selling Price Difference”, and the account of “Inventory Commodity” is written down.