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background-color: transparent; } .unselectable[data-v-58926af6] { -moz-user-select: -moz-none; -khtml-user-select: none; -webkit-user-select: none; -o-user-select: none; user-select: none; } .rotate-box[data-v-58926af6] { position: absolute; width: 40px; height: 40px; line-height: 40px; text-align: center; bottom: 20px; left: 50%; transform: translateX(-50%); background: rgba(0, 0, 0, 0.2); color: #fff; cursor: pointer; font-size: 24px; transition: all .3s; } .rotate-box[data-v-58926af6]:hover { color: #21C17F; } .close-picture[data-v-58926af6] { position: absolute; width: 40px; height: 40px; line-height: 40px; text-align: center; top: 0; right: 0; background: rgba(0, 0, 0, 0.2); color: #fff; cursor: pointer; font-size: 20px; font-weight: bold; transition: all .3s; } .close-picture[data-v-58926af6]:hover { color: #21C17F; } @media screen and (max-width: 1000px) { .picture-viewer-box[data-v-58926af6] { width: 1000px; } } </style> <script type="text/javascript">var 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href="/">會計學堂實務</a></span> <span id="8csqcge" class="date">2021/10/09</span> <span id="e0yccwe" class="views">1046人查看</span></div> <div id="oy6aum0" class="pro-mark"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/pro_mark_icon.png" alt> <span>精選回答</span></div> <div id="ssmq2oy" class="source-content mt-20"><p><img src="https://al3.acc5.com/_6160f3827a685.jpg" title="受托方超定額損耗賠償?shù)臅嫹咒浭鞘裁? alt="受托方超定額損耗賠償?shù)臅嫹咒浭鞘裁? width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p><br/></p><p style="text-indent: 2em;">由于超定額內(nèi)損耗造成的存貨盤虧凈損失，計入營業(yè)外支出。</p><p style="text-indent: 2em;">超定額損耗其實就是實際自然損耗超出了估計的定額損耗，如果經(jīng)審核情況屬實，同樣應計入管理費用。</p><p style="text-indent: 2em;">借：管理費用，</p><p style="text-indent: 2em;">貸：待處理財產(chǎn)損溢，</p><p style="text-indent: 2em;">流動資產(chǎn)損溢屬于應由過失人賠償?shù)膿p失，賬務處理為：</p><p style="text-indent: 2em;">借：其他應收款，</p><p style="text-indent: 2em;">貸：待處理財產(chǎn)損溢，</p><p style="text-indent: 2em;">屬于自然災害等不可抗拒的原因而發(fā)生的存貨損失，應作如下賬務處理：</p><p style="text-indent: 2em;">借：營業(yè)外支出-非常損失，</p><p style="text-indent: 2em;">貸：待處理財產(chǎn)損溢，</p><p style="text-indent: 2em;">原材料驗收入庫定額損耗怎么做會計分錄：</p><p style="text-indent: 2em;">原材料驗收入庫定額損耗仍然算到原材料中，因此分錄為：</p><p style="text-indent: 2em;">借：原材料，</p><p style="text-indent: 2em;">貸：在途物資。</p></div>  <div id="qiq2q0i" class="extend-box" style="display:;"><div id="0smigyu" class="title">擴展知識：</div> <div id="0w8c0i2" class="extend-list"> 1. <a target="_blank" href="/ask/question_9638802.html">委托加工物資的不合理損耗，加工方原因造成的，加工方賠償損失，這種怎么做賬</a></div><div id="s0qqeuu" class="extend-list"> 2. <a target="_blank" href="/ask/question_8207988.html">代銷受托方需要做的會計分錄是什么</a></div> <div id="4uis06y" class="extend-list"> 3. <a target="_blank" href="/course/course_15872.html">2026年企業(yè)所得稅匯算清繳填報實戰(zhàn)精講：從基礎到案例輕松搞定</a></div><div id="scyygmw" class="extend-list"> 4. <a target="_blank" href="/course/course_15875.html">真賬實操會計校長班-四十期</a></div> <div id="qqwwwgc" 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type="application/ld+json">{"@context":"https://ziyuan.baidu.com/contexts/cambrian.jsonld","@id":"http://www.job5191.cn/wenda/question_63960.html","appid":"1555105112845036","title":"受托方超定額損耗賠償?shù)臅嫹咒浭鞘裁?,"pubDate":"2021-10-09T09:42:40","upDate":"2021-10-09T09:42:40","data":{"WebPage":{"headline":"受托方超定額損耗賠償?shù)臅嫹咒浭鞘裁?,"fromSrc":"會計學堂","domain":"職業(yè)培訓","category":["問答"]},"Question":[{"acceptedAnswer":"由于超定額內(nèi)損耗造成的存貨盤虧凈損失，計入營業(yè)外支出。\r\n超定額損耗其實就是實際自然損耗超出了估計的定額損耗，如果經(jīng)審核情況屬實，同樣應計入管理費用。\r\n借：管理費用，\r\n貸：待處理財產(chǎn)損溢，\r\n流動資產(chǎn)損溢屬于應由過失人賠償?shù)膿p失，賬務處理為：\r\n借：其他應收款，\r\n貸：待處理財產(chǎn)損溢。"}],"ImageObject":[{"contentUrl":"https://al3.acc5.com/_6160f3827a685.jpg","scale":"5:2"}],"Author":[{"name":"會計學堂","jobTitle":["專注會計實操培訓"],"headPortrait":"https://al3.acc5.com/10909599_5df9d1ef59ed0.jpg"}]}}</script></div></main> <div data-fetch-key="Footer:0" class="footer"><div id="you84si" class="network-err-tip animated slideInUp hide" style="position: fixed; top: 48%; left: 0; width: 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{layout:"head",data:[{extendToolList:[{label:"會計",name:"會計科目匯編",status:false,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Faccount_recode\u002F"}],extendCourse:[{name:"2026年企業(yè)所得稅匯算清繳填報實戰(zhàn)精講：從基礎到案例輕松搞定",url:"\u002Fcourse\u002Fcourse_15872.html"},{name:"真賬實操會計校長班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:f,url:"\u002Fask\u002Fquestion_9638802.html"},{name:g,url:"\u002Fask\u002Fquestion_8207988.html"}],aboutQues:[{id:"9638802",title:f,tuid:h,browse_count:"393",addtime:"06-25",status:a,uid:"15907127",reply:"你好！這個你可以沖減委托加工成本",taketime:"1719317036",cat_id:b,from:i,teacher_head:j,user_head:"\u002F\u002Fwx.qlogo.cn\u002Fmmhead\u002FwJibWkqN1bUPD9jzaRtROGopYO9ePc0e6EYBeSkMttficqQuMxJI5Jqw\u002F0",reply_time:"2024-06-25"},{id:"8207988",title:g,tuid:"9241446",browse_count:"352",addtime:"03-17",status:a,uid:"146288",reply:"代銷受托方需要做的會計分錄是應該將支付給受托方的金額分為兩部分：營業(yè)成本和代銷供貨金額。第一部分會記錄在“營業(yè)成本”科目上，第二部分則要記錄在“應收賬款”科目上。",taketime:"1679044225",cat_id:b,from:k,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F24\u002F14\u002F46_avatar_middle.jpg?t=1721803609",user_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F14\u002F62\u002F88_avatar_middle.jpg?t=1651203192",reply_time:"2023-03-17"},{id:8888,adv:l,title:"我是一名會計,想問一下考個網(wǎng)絡學歷有用嗎？",reply:"眾所周知會計人如果要往上發(fā)展，是要不斷考證的",url:"https:\u002F\u002Fwww.job5191.cn\u002Fxueli\u002F?a_id=347"},{id:"5899758",title:"老師好，購進貨物有5噸屬于非正常損耗，運輸公司已經(jīng)給予賠償，按照市場銷售價賠償，會計分錄怎么做？",tuid:"9699764",browse_count:"531",addtime:"03-27",status:a,uid:"14715830",reply:"你好借銀行存款貸原材料",taketime:"1648367060",cat_id:b,from:m,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F69\u002F97\u002F64_avatar_middle.jpg?t=1651203325",user_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F71\u002F58\u002F30_avatar_middle.jpg?t=1651217743",reply_time:"2022-03-27"},{id:"391109",title:"我公司有這樣一份協(xié)議：運輸途損不超過起運計量（一磅）千分之5的計算:，超出途損部分賠償對方損失假如一磅31.8噸二磅31.38噸磅差0.42噸途損怎么計算可以這樣計算嗎途損=31.8*0.005=0.16噸 0.16噸就是合同允許的正常折耗賠償對方損失部分 ( 0.42-0.16)*單價是這樣嗎",tuid:"179089",browse_count:"1753",addtime:"09-09",status:a,uid:"9030505",reply:"你好，是的",taketime:"1473388021",cat_id:b,from:n,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F17\u002F90\u002F89_avatar_middle.jpg?t=1651203197",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F03\u002F05\u002F05_avatar_middle.jpg?t=1651203197",reply_time:"2016-09-09"},{id:"7968714",title:"?收到損壞物品的賠償會計分錄怎么寫",tuid:"177515",browse_count:"2190",addtime:"02-26",status:a,uid:"9063471",reply:"對于收到損壞物品的賠償會計分錄，一般來說，應登記如下分錄：\r\n\r\n① 借：應付賬款XX元；\r\n② 貸：貨物或應收商品XX元。\r\n\r\n拓展知識或應用案例：\r\n\r\n假設公司ABC收到了一批損壞的原料，原料價值1000元，為了賠償這批損壞的原料，ABC公司應該登記如下會計分錄：\r\n\r\n① 借：應付賬款1000元；\r\n② 貸：貨物或應收商品1000元。",taketime:"1677392619",cat_id:b,from:k,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F17\u002F75\u002F15_avatar_middle.jpg?t=1651203197",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F06\u002F34\u002F71_avatar_middle.jpg?t=1651203203",reply_time:"2023-02-26"},{id:"5968123",title:"委托加工物資消費稅用于連續(xù)加工的分錄委托方和受托方的分錄分別是什么？受托方代收代繳的分錄是什么？",tuid:h,browse_count:"1911",addtime:"04-08",status:a,uid:"13554494",reply:"你好?。?）委托方與受托方簽訂委托加工合同后，按合同向受托方發(fā)出委托加工物資：\n借：委托加工物資\n貸：原材料\n對于發(fā)生的運雜費，做如下分錄：\n借：委托加工物資\n貸：銀行存款\n（2）受托方加工完成時，委托方向受托方支付加工費、消費稅等\n借：委托加工物資\n應交稅費——應交增值稅（進）\n——應交消費稅\n貸：銀行存款應付賬款\n（3）運回加工物資過程中支付的運雜費：\n借：委托加工物資\n貸：銀行存款\n（4）委托加工物資運抵倉庫，辦理入庫：\n借：原材料\n貸：委托加工物資\n（二）受托方的會計核算流程：\n（1）收到受托加工的物資材料時，不需做賬，不需在賬簿中確認，只需要在備查簿中備查登記。\n（2）在加工過程中：\n對于發(fā)生的相關費用及人工成本，做如下分錄：\n借：生產(chǎn)成本\n貸：原材料――輔助材料\n應付職工薪酬等（3）加工完成后，交付給委托方時，做如下分錄：\n①確認加工勞務收入\n借：銀行存款或應收賬款\n貸：主營業(yè)務收入\u002F其他業(yè)務收入\n應交稅費――應交增值稅（銷）\n――應交消費稅\n②結(jié)轉(zhuǎn)加工過程中發(fā)生的成本：\n借：主營業(yè)務成本\u002F其他業(yè)務成本\n貸：生產(chǎn)成本\n③將原來備查登記的受托加工物資注銷。",taketime:"1649402807",cat_id:"14",from:m,teacher_head:j,user_head:"\u002F\u002Fpic1.acc5.cn\u002F013\u002F55\u002F44\u002F94_avatar_middle.jpg?t=1651217455",reply_time:"2022-04-08"},{id:"6829309",title:"受托物資加工費是含損耗的，委托方要對損耗開發(fā)票入賬，如何操作？是委托方開材料費的發(fā)票給受托方，還是受托方將加工費做折扣開具？例如，委托方發(fā)來100套子料，受托方只交回95套的產(chǎn)品，那剩余5套的材料如何雙方賬務處理？",tuid:"15476974",browse_count:"1062",addtime:"10-29",status:a,uid:"10614168",reply:"同學你好\n 我們不需要給受托方開發(fā)票的。",taketime:"1667044217",cat_id:b,from:i,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F015\u002F47\u002F69\u002F74_avatar_middle.jpg?t=1716814564",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F61\u002F41\u002F68_avatar_middle.jpg?t=2026052520",reply_time:"2022-10-29"},{id:"5987902",title:"老師，請問一下代購固定資產(chǎn)銷方開票給受托方，受托方再開票給委托方怎樣做會計分錄",tuid:"14059138",browse_count:"156",addtime:"04-12",status:a,uid:"11111368",reply:"受托方按正常的購入和銷售業(yè)務處理",taketime:"1649725799",cat_id:b,from:"6",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F05\u002F91\u002F38_avatar_middle.jpg?t=1730557491",user_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F11\u002F13\u002F68_avatar_middle.jpg?t=1661312216",reply_time:"2022-04-12"},{id:"1320466",title:"老師你好，我想問一下，工人受傷賠償款怎么做會計分錄",tuid:"10087995",browse_count:"1834",addtime:"12-17",status:a,uid:"9280211",reply:"支付時: 借:其它應收款--保險公司\n\n? ? ? ? ? ? ? 管理費用--福利費\n\n? ? ? ? ? 貸：銀行存款\n\n收到保險公司賠償時：借：銀行存款\n\n? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?貸：其他應收款--保險公司",taketime:"1545058223",cat_id:b,from:n,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F08\u002F79\u002F95_avatar_middle.jpg?t=1733968385",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F28\u002F02\u002F11_avatar_middle.jpg?t=1651203240",reply_time:"2018-12-17"}],wendaInfor:{detail:{id:63960,title:"受托方超定額損耗賠償?shù)臅嫹咒浭鞘裁?,summary:"由于超定額內(nèi)損耗造成的存貨盤虧凈損失，計入營業(yè)外支出。\r\n超定額損耗其實就是實際自然損耗超出了估計的定額損耗，如果經(jīng)審核情況屬實，同樣應計入管理費用。\r\n借：管理費用，\r\n貸：待處理財產(chǎn)損溢，\r\n流動資產(chǎn)損溢屬于應由過失人賠償?shù)膿p失，賬務處理為：\r\n借：其他應收款，\r\n貸：待處理財產(chǎn)損溢。",cat_id:o,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_6160f3827a685.jpg" title="受托方超定額損耗賠償?shù)臅嫹咒浭鞘裁?quot; alt="受托方超定額損耗賠償?shù)臅嫹咒浭鞘裁?quot; width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><br\u002F><\u002Fp><p style="text-indent: 2em;">由于超定額內(nèi)損耗造成的存貨盤虧凈損失，計入營業(yè)外支出。<\u002Fp><p style="text-indent: 2em;">超定額損耗其實就是實際自然損耗超出了估計的定額損耗，如果經(jīng)審核情況屬實，同樣應計入管理費用。<\u002Fp><p style="text-indent: 2em;">借：管理費用，<\u002Fp><p style="text-indent: 2em;">貸：待處理財產(chǎn)損溢，<\u002Fp><p style="text-indent: 2em;">流動資產(chǎn)損溢屬于應由過失人賠償?shù)膿p失，賬務處理為：<\u002Fp><p style="text-indent: 2em;">借：其他應收款，<\u002Fp><p style="text-indent: 2em;">貸：待處理財產(chǎn)損溢，<\u002Fp><p style="text-indent: 2em;">屬于自然災害等不可抗拒的原因而發(fā)生的存貨損失，應作如下賬務處理：<\u002Fp><p style="text-indent: 2em;">借：營業(yè)外支出-非常損失，<\u002Fp><p style="text-indent: 2em;">貸：待處理財產(chǎn)損溢，<\u002Fp><p style="text-indent: 2em;">原材料驗收入庫定額損耗怎么做會計分錄：<\u002Fp><p style="text-indent: 2em;">原材料驗收入庫定額損耗仍然算到原材料中，因此分錄為：<\u002Fp><p style="text-indent: 2em;">借：原材料，<\u002Fp><p style="text-indent: 2em;">貸：在途物資。<\u002Fp>",addtime:"2021\u002F10\u002F09",browse_count:1046,edit_uid:304,is_collect:e,update_time:p,type:q,cover:e,expire_time:e,status:q,time:p,img:"https:\u002F\u002Fal3.acc5.com\u002F_6160f3827a685.jpg",js_addtime:r,up_time:r,cat:{id:o,name:"實務"}},next:{id:63961,title:"外購商品贈送的會計分錄是怎樣的"},prev:{id:4,title:"計提社保公積金會計分錄是什么"},relevant:[]},hot_problem:{code:200,message:c,data:[{id:88887,title:"保安證是否全國通用"},{id:93262,title:"營養(yǎng)師報考條件"},{id:41,title:"什么是ERP系統(tǒng)"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fwww.job5191.cn\u002Fwenda\u002Fquestion_63960.html\",\"appid\":\"1555105112845036\",\"title\":\"受托方超定額損耗賠償?shù)臅嫹咒浭鞘裁碶",\"pubDate\":\"2021-10-09T09:42:40\",\"upDate\":\"2021-10-09T09:42:40\",\"data\":{\"WebPage\":{\"headline\":\"受托方超定額損耗賠償?shù)臅嫹咒浭鞘裁碶",\"fromSrc\":\"會計學堂\",\"domain\":\"職業(yè)培訓\",\"category\":[\"問答\"]},\"Question\":[{\"acceptedAnswer\":\"由于超定額內(nèi)損耗造成的存貨盤虧凈損失，計入營業(yè)外支出。\\r\\n超定額損耗其實就是實際自然損耗超出了估計的定額損耗，如果經(jīng)審核情況屬實，同樣應計入管理費用。\\r\\n借：管理費用，\\r\\n貸：待處理財產(chǎn)損溢，\\r\\n流動資產(chǎn)損溢屬于應由過失人賠償?shù)膿p失，賬務處理為：\\r\\n借：其他應收款，\\r\\n貸：待處理財產(chǎn)損溢。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_6160f3827a685.jpg\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會計學堂\",\"jobTitle\":[\"專注會計實操培訓\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:d,state:{errRedirect:d,fromChannel:d,localStorage:{token:c,userInfo:{},fromChannel:d,kingdeeToken:d,wx:{hx:c,unionid:c},kingdeeInfo:{expire_num:s,uid:s,admin_id:c,dbid:c}}},serverRendered:l,routePath:"\u002Fwenda\u002Fquestion_63960.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:d}}}}("9","5","",null,0,"委托加工物資的不合理損耗，加工方原因造成的，加工方賠償損失，這種怎么做賬","代銷受托方需要做的會計分錄是什么","9056951","15","\u002F\u002Fpic1.acc5.cn\u002F009\u002F05\u002F69\u002F51_avatar_middle.jpg?t=1714043937","29",true,"2","1",5,1633743760,1,"2021-10-09T09:42:40","-"));</script><script 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