存货跌价准备

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Inventory falling price reserves
22，1461存货跌价准备(Inventory falling price reserves)：核算企业提取的存货跌价准备。 存货跌价准备(Goods in stock drops in price preparing)是指在中期期末或年度终了，如由于存货...
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Provision for obsolete stocks
... unsettledG/L on fixed assets 待处理固定资产损益 prepaid expenses 待摊费用 provision for obsolete stocks 存货跌价准备 ...
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Inventory revaluation reserve
Inventory revaluation reserve 存货跌价准备 Short term investments depreciation reserve 短期投资跌价准备 Long term investments depreciation reserve 长期投资减值准备...
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reserve against stock price declining
Declining Requests for Lower Price 婉拒客户杀价 reserve against stock price declining 存货跌价准备 reserve on stock price declining 存货抑价准备 ..

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对单项资产减值的检验表明，坏账准备、固定资产减值准备、存货跌价准备和在建工程减值准备较为显著。
Provisions for the bad debts, fixed assets, inventories and construction in progress are more remarkable in the test of individual assets.

存货跌价准备
存货跌价准备账户用于核算企业提取的存货跌价准备。存货跌价准备（Inventory Write down)是指在中期期末或年度终了，如由于存货遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因，使存货成本不可以收回的部分，应按单个存货项目的成本高于其可变现净值的差额提取，并计入存货跌价损失。简单的说就是由于存货的可变现净值低于原成本，而对降低部分所作的一种稳健处理。

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