一、在做好决算基础工作方面 1.根据财政部、国务院经济贸易办公室有关文件规定,本年发生的属于库存商品进价高于现行销售价格的部分及各种少转少摊的费用直接列入当年成本,库存商品的盘亏和损失及不能回收的应收帐款等列财产损失处理;需在以后三年摊销的部分一律列待处理流动资产损失。 I. Basic work on the basis of final accounts 1. According to the relevant documents of the Ministry of Finance and the State Council’s Office of Economic and Trade Affairs, the direct costs of the portion of the inventory that is higher than the current sales price and the costs of less-to- Into the current year costs, inventory losses and losses of goods and can not be recovered, such as accounts receivable, such as the loss of property; amortized in the next three years should be treated as part of the loss of current assets.