| 商业零售企业削价商品损失核算初探 |
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| 引用本文： | 王治宇,孙丽娟.商业零售企业削价商品损失核算初探[J].烟台职业学院学报,2004,10(3):52-54. |
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| 作者姓名： | 王治宇 孙丽娟 |
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| 作者单位： | 1. 齐鲁渔业杂志社,山东,烟台,264000
2. 潍坊教育学院,山东,青州,262500 |
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| 摘 要： | 当前常用的削价商品损失核算方法有利有弊 ,账务处理应在削价当期进行 ,并且应有具体的账务处理原则、具体损失金额的计算办法及已抵扣的进项增值税的处理方法。
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| 关 键 词： | 削价商品 损失核算 |
| 文章编号： | 1672-3740(2004)03-0052-03 |
First Exploration of the Loss Accounting for the Commerce Retails Enterpriese's Discounted Goods |
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| WANG Zhi-yu ,SUN Li-juan.First Exploration of the Loss Accounting for the Commerce Retails Enterpriese''''s Discounted Goods[J].Journal of Yantai Vocational College,2004,10(3):52-54. |
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| Authors: | WANG Zhi-yu SUN Li-juan |
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| Institution: | WANG Zhi-yu 1,SUN Li-juan 2 |
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| Abstract: | There are advantages and disadvantages of the method about loss accounting of discounted goods. The dealing with account should be conducted in the discounting instantly, not after obtaining the discounting income. We should set up the principles of dealing with the account; the counting method of loss amount and the value-added fax for income of offset. |
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| Keywords: | discounted goods loss accounting |
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