目前,基层外贸企业对出口生猪调拨运输过程中造成的病残,死亡损失和掉膘损耗的核算没有统一规定,一般是:运输途中按规定以每头廿元残值途卸处理的死猪,在内销科目中核算,其差额损失体现内销亏损。口岸公司验收时验出的病残次猪,视同合格猪在调拨科目中核算,其损失减少合格猪调拨毛利。卸给口岸公司处理的死猪在财产损失科目中核算。定额内掉膘损耗在商品流通费——商品损耗中核算,超定额损耗挤入调拨成本。上述核算办法,存在着以下问题:(1)不能正确反映运输中损失、损耗,与业务核算的残次死亡率和掉膘率数字不衔接,口径不一致。(2)掩盖了运输损耗的真实性,造成运输损耗低的假象。(3) At present, there are no uniform rules for the accounting of sick and disabled, loss of death and loss of pigs caused by the transfer of pigs for export at the grass-roots level of foreign trade. Generally, dead pigs, Accounting in the domestic subjects, the difference between the loss reflects the domestic loss. The port inspection and acceptance of defective pigs, as eligible pigs in the transfer account accounting, the loss reduction of qualified pig allocation of gross profit. The dead pigs handled by the port company are accounted for in the property loss account. Fixed loss within the loss of goods distribution in the circulation of goods - loss accounting, overspending loss squeeze into the allocation costs. The above accounting methods have the following problems: (1) The loss and loss in transportation can not be correctly reflected, and the figures of residual mortality and turnover rate of business accounting do not converge and the caliber is inconsistent. (2) Masquerading the authenticity of the transport loss, resulting in the illusion of low transport loss. (3)