After the inventory is profitable, the book balance should be adjusted before approval, so that the

A for the property inventory of the situation of profit and loss, usually should be dealt with according to the following steps and methods: the first step, before the approval process, should be based on the identified profit and loss, the preparation of accounting vouchers, registered in the account, so as to adjust the property book records, so that the accounts are consistent. The specific accounting treatment is to debit the relevant inventory or "fixed assets" and other accounts and credit the "property loss and loss to be disposed of" account and the "accumulated depreciation" account for various inventories and fixed assets with surplus.

All kinds of inventory and fixed assets damaged by inventory losses shall be debited to the "property loss and excess to be disposed of" and "accumulated depreciation" accounts, and credited to the relevant inventory or "fixed assets" accounts. In the second step, the property and materials with profits and losses shall be transferred from the "property loss and loss to be disposed of" account to the relevant account after the reasons are ascertained and submitted for approval in accordance with the prescribed procedures. The specific accounting treatment is as follows:

Liquid assets are debited to this account and credited to accounts such as "operating expenses"; The surplus of fixed assets shall be debited to this account and credited to the account of "non-operating income"; In the event of inventory loss or damage to current assets, the value of the residual materials, recoverable insurance claims or compensation from the negligent person shall be debited to the relevant inventory and "other receivables" and credited to this account. If the difference is the net loss of the property, it should be further differentiated into different circumstances; The portion of extraordinary losses is debited to the "non-operating expenses" account and credited to this account; For the part of general operating losses, the "operating expenses" account is debited and credited to this account; The inventory loss or damage of fixed assets (the net loss part) is debited to the "non-operating expenses" account and credited to this account.

Summary. Inventory surplus Before approval: The enterprise shall treat the inventory of the inventory as follows according to the amount listed in the "Inventory Inventory Report": Credit: Property loss and surplus to be disposed of Loss and surplus of current assets to be disposed of After approval: Inventory of inventory surplus, usually.

Inventory loss before approval of the report:

According to the amount listed in the "Inventory Inventory Report", the enterprise shall deal with the inventory loss as follows: Borrow: property loss and excess to be disposed of Loss and excess of current assets to be disposed of.

Inventory loss caused by abnormal loss of purchased inventory: Borrow: Loss and excess of property to be disposed of Loss and excess of current assets to be disposed of.

How to account for the inventory inventory profit and loss before and after the approval of the report.

1.Before the approval of the inventory profit: The enterprise shall treat the inventory of the inventory as follows according to the amount listed in the "Inventory Inventory Report":

Credit: Pending Property Losses and Losses Pending Current Assets Losses and Losses After Approval: Inventory of surpluses, usually.

2.Inventory loss Before the approval of the inventory report: The enterprise shall deal with the inventory loss according to the amount listed in the "Inventory Inventory Report" as follows:

Borrow: Inventory loss and excess due to abnormal loss of inventory purchased by the loss or excess of current assets to be disposed of: Borrow:

Excess of property to be disposed of Excess of current assets to be disposed of.

The Interpretation of Accounting Standards for Business Enterprises (2008) stipulates that the inventory of the surplus shall be recorded at its replacement cost, and shall be accounted for through the account of "property loss and excess to be disposed of", and the management expenses of the current period shall be written off after approval according to the management authority. ”

"Management expenses" account accounts for the management expenses incurred by the enterprise to identify and manage the production and operation of the enterprise, such as the ......... of the company's expenses incurred by the administrative department of the enterprise in the operation and managementinventory loss or inventory profit (excluding inventory loss that should be included in non-operating expenses), etc.

Answer]: When the property of C is approved and the acorn is disposed of, the account of "loss and loss of property to be disposed of" shall be debited and the account of "management expenses" shall be credited to the profit of current assets.

Answer]: A When the property inventory of the slippery reed enterprise was found, the inventory was surplus, and the accounting treatment of the correct transportation shirt before the approval was as follows: debit the "inventory goods" and credit the "property loss and overflow to be disposed of". Sideways.

Summary. Inventory gains and losses are two accounting terms that are reflected in the process of property inventory. When the book amount or quantity is greater than the amount or quantity of the actual inventory, it is a loss; When the book quantity or amount is less than the actual inventory quantity or amount, it is a profit.

The inventory surplus of small enterprises refers to the difference between the actual amount of inventory and the amount of account deposit.

Inventory gains and losses are two accounting terms that are reflected in the pure process of property inventory. When the book amount or quantity is greater than the amount or quantity of the actual inventory, it is a loss; When the book quantity or amount of the pants is less than the actual inventory quantity or amount, it is a profit.

There will be more or less inventory in the consolidation, and the excess will be recorded in the account after remeasurement and valuation, which is called surplus; Otherwise, it is a loss.

Inventory surplus refers to the inventory of materials, low-value consumables, products in process and finished products that are not recorded or reflected in the inventory of the enterprise. To put it simply, the number of destroyed inventories exceeds the book quantity. The small amount of inventory surplus usually does not affect the judgment of the financial statement users on the financial position, operating results and cash flow of the enterprise in previous years.

Therefore, when the inventory is profitable, it is accounted for through the account of "property loss and excess to be disposed of", and the "management expenses" are written off after approval according to the management authority, and the statements of previous years are not adjusted.

Summary. 1. When the enterprise has an inventory surplus:

Debit: Raw materials (or inventory goods, etc.).

Credit: Excess of Property to be Processed - Excess of current assets to be disposed of.

2. After the enterprise finds out the reason for the profit and approves it:

Borrow: Excess of property to be disposed of - Excess of current assets to be disposed of.

Credit: Administrative expenses.

When an enterprise has an inventory surplus, it should debit inventory accounts such as "raw materials" and "inventory goods", and credit the account of "property loss and excess to be disposed of - loss and excess of current assets to be disposed of". After the enterprise ascertains the reason for the profit and approves it, it should transfer the amount from the "property loss and excess to be disposed of" account and offset the "management expenses" account. Inventory surplus refers to the inventory of materials, materials and finished products that are not recorded or reflected in the inventory of the unit.

We should deal with physical goods instead of adjusting accounts, right or wrong.

Mistake. 1. When the enterprise has an inventory surplus: borrow:

Raw materials (or inventory commodities and other accounts) credit: property loss and excess to be disposed of - loss and excess of current assets to be disposed of 2, the enterprise finds out the reason for the profit and approves it

Losses and Losses of Property to be Handled - Loans for Losses and Losses of Current Assets to be Disposed of: When an enterprise with administrative expenses incurs an inventory surplus, it shall debit inventory accounts such as "Raw Materials" and "Inventory Commodities" and credit the "Losses and Losses of Property to be Handled - Losses and Losses of Current Assets to be Disposed of". After the enterprise finds out the reason for the profit and approves it, it should transfer the amount from the account of "property loss and excess to be disposed of" and offset the account of "cost of management of mu".

Inventory surplus refers to the inventory of materials, materials and finished products that are not recorded or reflected in the inventory of the unit.

Answer]: When enterprise B has an inventory surplus, it should credit the "management expense" account after being approved according to the management authority.