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       會計中的財產(chǎn)清查中多余的財產(chǎn)物品。

       盤盈盤虧簡單講就是實物與賬面的差異。盤點實物存數(shù)或價值大于賬面存數(shù)或價值，就是盤盈；盤點實物存數(shù)或價值小于賬面存數(shù)或價值就是盤虧。　倉庫管理軟件免費下載　

       盤盈的，賬面上沒有關(guān)于這部分的賬面，當(dāng)然也沒有這部分的進(jìn)項稅額，沒得轉(zhuǎn)。　　

       盤虧的，無論是何種原因造成的貨物的短缺，都不可能再用于銷售，因此，盤虧部分的進(jìn)項稅額應(yīng)做進(jìn)項稅額轉(zhuǎn)出。盤盈目錄 概述 相關(guān)規(guī)定編輯本段概述　　

       會計中的財產(chǎn)清查中多余的財產(chǎn)物品。　　

       盤盈盤虧簡單講就是實物與賬面的差異。盤點實物存數(shù)或價值大于賬面存數(shù)或價值，就是盤盈；盤點實物存數(shù)或價值小于賬面存數(shù)或價值就是盤虧。　　

       盤盈的，賬面上沒有關(guān)于這部分的賬面，當(dāng)然也沒有這部分的進(jìn)項稅額，沒得轉(zhuǎn)。　　

       盤虧的，無論是何種原因造成的貨物的短缺，都不可能再用于銷售，因此，盤虧部分的進(jìn)項稅額應(yīng)做進(jìn)項稅額轉(zhuǎn)出。編輯本段相關(guān)規(guī)定　　

       中華人民共和國中外合資經(jīng)營企業(yè)會計制度(附英文) 　　

       財政部　　

       第四十二條 合營企業(yè)的固定資產(chǎn)至少每年實地盤點一次。對盤盈、盤虧、毀損的固定資產(chǎn)，應(yīng)由有關(guān)部門查明原因，寫出書面報告，經(jīng)嚴(yán)格審查，按董事會規(guī)定報經(jīng)批準(zhǔn)后及時處理。一般應(yīng)在年度決算前處理完畢。　　

       （1）盤盈的固定資產(chǎn)，應(yīng)作為前期差錯處理，通過“以前年度損益調(diào)整”科目核算。

       借：固定資產(chǎn) 貸：以前年度損益調(diào)整。同時確認(rèn)應(yīng)交納所得稅，

       借：以前年度損益調(diào)整，貸：應(yīng)繳稅費-應(yīng)交所得稅。結(jié)轉(zhuǎn)留存收益，

       借：以前年度損益調(diào)整，貸：盈余公積，利潤分配-未分配利潤等科目。　　

       （2）盤虧的固定資產(chǎn)，借：待處理財產(chǎn)損益，同時注意計提的折舊，減值準(zhǔn)備，貸：固定資產(chǎn)。經(jīng)管理權(quán)限批準(zhǔn)，屬于保修公司或者個人賠償?shù)模�借：其他�?yīng)收款，營業(yè)外支出等處理。　　

       Article 42 　　

       Physical inventory must be taken of the fixed assets of a joint 　　

       venture at least once a year. If any overage, shortage or damage of the 　　

       fixed assets is found, the cause shall be investigated and a report be 　　

       written out by the relevant department. Accounting treatment shall be made 　　

       as soon as the report is approved through strict management review and the 　　

       reporting procedures specified by the board of directors. Generally, this 　　

       work shall be finished before the annual closing of the final accounts. 　　

       (1) For fixed assets overage, the replacement cost shall be taken as 　　

       the original cost, the accumulated depreciation shall be estimated and 　　

       recorded according to the existing usability and wear and tear of the 　　

       assets, and the difference between the original cost and the accumulated 　　

       depreciation shall be credited to non-operating income. 　　

       (2) For fixed assets shortage, the original cost and accumulated 　　

       depreciation shall be written off and the excess of original cost over 　　

       accumulated depreciation shall be charged as non-operating expenses. 　　

       (3) For damaged fixed assets, the net loss after the original cost 　　

       deducted by the accumulated depreciation, recoverable salvage value and 　　

       the indemnity receivable from the persons in fault or from the insurance 　　

       company, shall be charged as non-operating expenses.