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商业零售企业削价商品损失核算初探
First Exploration of the Loss Accounting for the Commerce Retails Enterpriese’s Discounted Goods
【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。
【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.
- 【文献出处】 烟台教育学院学报 ,Journal of Yantai College of Education , 编辑部邮箱 ,2004年03期
- 【分类号】F715.5
- 【下载频次】30