论外购商品短缺与毁损进项税额的会计处理

On accounting treatment of receipts tax of short supply and loss of purchased products

商品流通企业外购商品在验收入库时,可能由于自然条件或其他原因,会出现商品溢余或短缺,在对其进价进行处理的同时,也应对其增值税进项税额进行不同的会计处理。

When commodity circulation enterprises check and accept purchased commodities and because of natural condition and other reasons, commodities can spillover and be short supply, different accounting treatment should be conducted on their receipt tax of value-added tax while on bid.