前不久,自治区体改委、区经委、区商业厅联合发出“关于深化商业企业改革若干问题的通知”,提出在我区商业企业的百货、五金、糖烟三个行业中试行“预提商品削价准备金”的办法,这是对商业企业的一项重要改革措施。本文拟就试行“预提商品削价准备金”所涉及的一些问题和帐务处理方法,提出个人的粗浅看法和意见,供参考。一、现行方法与存在的问题对商业企业因商品质次价高、残损霉变、冷、背、呆滞等原因需要削价减值时,按原财务制度的有关规定是采用“随销售随处理”的原则进行处理的,即按照配合原则,企业库存商品没有发生销售行为时,即使存在上面所说的削价商品也暂不作处理。实践证明,这种处理办法对商业企业经营积极性有较大的影响。商业企业在商品流转中,存在多方面因素影响商品价值的转换与实现。如由于网点 Not long ago, the Commission for Restructuring the Economy, the District Economic Commission and the Commercial Office of the District jointly issued the Circular on Several Issues Concerning Deepening the Reform of Commercial Enterprises, proposing that the “precontracted commodities” should be piloted in the three industries of department stores, Price Cut Reserve “approach, which is an important reform measure for commercial enterprises. This article intends to try out ”precontracted commodity price cuts“ involved in some of the issues and accounting methods, put forward personal opinions and opinions for reference. First, the existing methods and problems For commercial enterprises due to high price of commercial quality, remnants of mildew, cold, back, sluggish and other reasons need to cut prices, according to the relevant provisions of the original financial system is to use ”with the sale of processing" The principle of processing, that is, in accordance with the principle of cooperation, business inventory of goods sales did not occur, even if there is the above-mentioned price cuts are temporarily not dealt with. Practice shows that this approach has a greater impact on the enthusiasm of commercial enterprises. Commercial enterprises in the circulation of goods, there are many factors that affect the conversion and realization of commodity value. As a result of outlets