Inventory gains and losses of fixed assets, 1. Accounting entries of inventory gains and inventory gains before approval are made by: fixed assets; Loan: accumulated depreciation; Adjustment of profit and loss in previous years. Second, after approval, borrow the accounting entries of fixed assets inventory surplus: adjust the profit and loss of previous years; Loan: tax payable-income tax payable; Debit: adjustment of profit and loss in previous years; Credit: profit distribution-undistributed profit.

Need to pay attention to two points:

1. When there is a surplus in fixed assets, it should be treated as a previous error and accounted for with the subject of "adjustment of profit and loss in previous years".

2. Inventory surplus of fixed assets is an abnormal thing. It is suggested that some processing instructions should be backed up after accounting processing for inspection by tax authorities.

Inventory loss, 1. Accounting entries of inventory loss of fixed assets before approval are: accumulated depreciation; Provision for impairment; Profit and loss of the property to be disposed of; Loans: fixed assets.

When abnormal losses cause inventory losses, we need to pay attention to the transfer of input tax. "Taxes payable-VAT payable" should be added to the lender.

Two, after approval, the accounting entries of fixed assets inventory loss, by: raw materials; Non-operating expenses; Loan: loss and surplus of pending property.

According to the above entries, and then fill in the specific figures, you can complete the accounting treatment of fixed assets inventory loss.

Assets are generally divided into fixed assets, inventory, cash, engineering materials, etc. Inventory gains and losses are essentially inconsistent with accounts.