待处理财产损益（Wait deal assets loss or income）.doc

待处理财产损益（Wait deal assets loss or income） In cash checking, if there is any discrepancy between the accounts and the cash shortage or excess found to be found, the account shall be accounted for through the payable property gains and losses account. For example: the emergence of overage situation, identify the reason, should remember: Cash Profit or loss on disposal of property After checking out the cause, flush it back and remember: Profit or loss on disposal of property Other payable or non operating income Appear loss situation, on the contrary, find out the reason, should remember: Profit or loss on disposal of property Credit: cash After checking out the cause, flush it back and remember: Cash or management expense Profit or loss on disposal of property PS: no balance shall be left at the end of the term of profit or loss of the property to be processed - First, the subjects of accounting firms identified in the inventory of the property of all kinds of property inventory profit and loss and damage value. Two, undergraduate courses should set the following detailed subjects: Fixed assets are subject to overflow; Two profit or loss of current assets to be processed. Three, the inventory of various materials, inventory, fixed assets, debit raw material, inventory and fixed assets subjects, credited to the subject and the subject accumulative depreciation. Loss or destruction of all kinds of materials, inventory and fixed assets, the debit of the subjects, accumulated depreciation subjects, credited the raw material, stock, fixed assets, taxes payable - VAT payable (VAT out) and other subjects. Where the cost is planned (or the sale price), the cost variances shall also be transferred simultaneously. Four, overage, shortage or damage of the property, the approval of postprocessing: liquidity surplus, the debit of the subjects, credited management fees subject; fixed asset overage, debit of the subjects, credited operating income - fixed assets subjects; liquidity