问题已解决
請(qǐng)問存貨跌價(jià)準(zhǔn)備什么時(shí)候計(jì)提?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
同學(xué)您好,
發(fā)生存貨計(jì)價(jià)減值的時(shí)候
2021 08/03 21:43
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/03 21:52
請(qǐng)問存貨跌價(jià)準(zhǔn)備什么時(shí)候計(jì)提?
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/03 21:57
就是您實(shí)際發(fā)現(xiàn)減值的時(shí)候
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/03 21:58
實(shí)際發(fā)現(xiàn)減值的時(shí)候,再計(jì)提不晚了?
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/03 22:02
就是發(fā)生減值跡象的時(shí)候
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/03 22:08
老師,就比如存貨成本是10,結(jié)果可變現(xiàn)凈值是9,老師這說明什么?
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/03 22:08
說明是減值了,所以需要計(jì)提減值準(zhǔn)備
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/03 22:09
什么減值了?
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/03 22:11
因?yàn)榭勺儸F(xiàn)凈值是9,存貨成本是10,也就是賬面價(jià)值是9,它現(xiàn)在可變現(xiàn)凈值只有9了,那就是存貨減值準(zhǔn)備是1
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784990 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/03 22:14
老師,我的意思是這個(gè)事是提前做的嗎?
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/03 22:15
是的,有發(fā)生減值跡象的時(shí)候做
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/03 22:15
您是小企業(yè)會(huì)計(jì)準(zhǔn)則的話,可以不做
![](https://pic1.acc5.cn/000/12/54/39_avatar_middle.jpg?t=1651203186)
文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/03 22:15
實(shí)際發(fā)生減值的時(shí)候直接計(jì)入損失
![](/wenda/img/newWd/sysp_btn_eye.png)