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出現(xiàn)庫存商品存貨跌價(jià)損失時(shí),需要調(diào)減庫存商品總賬金額和名字金額嗎
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
同學(xué)你好
同學(xué)你好
對的
是這樣的
2023 05/04 16:39
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/04 16:43
調(diào)整庫存商品總賬、明細(xì)賬金額的會(huì)計(jì)分錄
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/04 16:53
?如果可變現(xiàn)凈值低于成本,就要計(jì)提存貨跌價(jià)準(zhǔn)備,計(jì)入資產(chǎn)減值損失,
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/04 16:56
計(jì)入資產(chǎn)減值損失后,需要調(diào)整庫存商品賬戶賬面金額嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/04 16:58
借:資產(chǎn)減值損失
貸:存貨跌價(jià)準(zhǔn)備
這個(gè)分錄好像無法調(diào)整庫存商品賬面金額啊
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/04 17:04
這個(gè)要做分錄只能這樣
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/04 17:06
馬庫存商品賬簿金額就無法調(diào)整啊
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/04 17:10
同學(xué)你好
是的
這個(gè)數(shù)量沒法調(diào)整
![](/wenda/img/newWd/sysp_btn_eye.png)