现金、存货、固定资产的盘盈和盘亏处理（Profit and loss of cash, inventory and fixed assets）.docVIP

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现金、存货、固定资产的盘盈和盘亏处理（Profit and loss of cash, inventory and fixed assets）.doc

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现金、存货、固定资产的盘盈和盘亏处理（Profit and loss of cash, inventory and fixed assets）

现金、存货、固定资产的盘盈和盘亏处理（Profit and loss of cash, inventory and fixed assets） Profit and loss of [02-02] cash, inventory and fixed assets For cash, inventory and fixed assets of the profit and loss of how to carry out the accounting treatment, because they are easily confused, a problem so many students often ask, the cash, inventory and fixed assets of the profit and loss of how to make accounting treatment were described. 1. cash (1) cash surplus; Cash on hand (actual excess amount) Loan: the property to be disposed of is damaged and the current assets are disposed to overflow After approval processing: By: disposal of property damage - the loss of current assets to be dealt with (should be paid to the relevant personnel or units) Other payable: cash payable (* * personal or unit) Non operating income cash surplus (unable to ascertain the cause) (2) cash shortage, in accordance with the actual shortage amount: By means of disposal, the property is damaged and the current assets are disposed to overflow Cash in hand After approval processing: Borrowing: other receivables - cash receivables (* * personal) / insurance claims (compensation by the responsible person or compensation from the insurance company) Administrative expenses (other reasons not found) Loan: the property to be disposed of is damaged and the current assets are disposed to overflow 2. inventory (1) enterprises in the property inventory overage inventory, according to the amount of the inventory report, accounting entries are as follows: Borrow: raw materials / packaging / stock goods / turnover materials - low value, consumables, etc. Loan: the property to be disposed of is damaged and the current assets are disposed to overflow Inventory gains are usually caused by the enterprise or the calculation of daily receiving measurement error, the inventory gains can decrease management costs, according to the provisions of the approval procedures, the accounting entries are as follows: By means of disposal, th