资源描述：
《待处理财产损益（wait deal assets loss or income）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、待处理财产损益（Waitdealassetslossorincome）Incashchecking,ifthereisanydiscrepancybetweentheaccountsandthecashshortageorexcessfoundtobefound,theaccountshallbeaccountedforthroughthepayablepropertygainsandlossesaccount.Forexample:theemergenceofoveragesituation,identifythereason,shouldremember:Ca
2、shProfitorlossondisposalofpropertyAftercheckingoutthecause,flushitbackandremember:ProfitorlossondisposalofpropertyOtherpayableornonoperatingincomeAppearlosssituation,onthecontrary,findoutthereason,shouldremember:ProfitorlossondisposalofpropertyCredit:cashAftercheckingoutthecause,flush
3、itbackandremember:CashormanagementexpenseProfitorlossondisposalofpropertyPS:nobalanceshallbeleftattheendofthetermofprofitorlossofthepropertytobeprocessed-First,thesubjectsofaccountingfirmsidentifiedintheinventoryofthepropertyofallkindsofpropertyinventoryprofitandlossanddamagevalue.Two
4、,undergraduatecoursesshouldsetthefollowingdetailedsubjects:Fixedassetsaresubjecttooverflow;Twoprofitorlossofcurrentassetstobeprocessed.Three,theinventoryofvariousmaterials,inventory,fixedassets,debit"rawmaterial","inventory"and"fixedassets"subjects,creditedtothesubjectandthesubjectacc
5、umulativedepreciation.Lossordestructionofallkindsofmaterials,inventoryandfixedassets,thedebitofthesubjects,"accumulateddepreciation"subjects,creditedthe"rawmaterial","stock","fixedassets","taxespayable-VATpayable(VATout)"andothersubjects.Wherethecostisplanned(orthesaleprice),thecostva
6、riancesshallalsobetransferredsimultaneously.Four,overage,shortageordamageoftheproperty,theapprovalofpostprocessing:liquiditysurplus,thedebitofthesubjects,credited"managementfees"subject;fixedassetoverage,debitofthesubjects,credited"operatingincome-fixedassets"subjects;liquidityshortag
7、eordamage,shouldbelesstheresidualvalue,canrecovertheinsurancecompensationandhumannegligencecompensation,debit"rawmaterial"and"otherreceivables"subjects,creditedtothisaccount,theremainingnetloss,ispartoftheloss,debitthe"operatingexpenses-oftenloss"subjects,creditedtothesubject;belongst
8、otheg
