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提问人:网友z*****n 发布时间:2022年5月1日 23:10
[多选题]

会计期末企业根据存货盘亏或毁损的原因,对存货进行会计处理,下列会计处理中正确的有( )。

A . 属于定额内的自然损耗,计入企业管理费用B . 属于收发计量差错或管理不慎等原因造成的存货短缺或毁损,在扣除残料价值、保险赔款和过失人的赔偿后,将净损失计入管理费用C . 属于自然灾害或意外事故等非常原因造成的存货毁损,在扣除残料价值、保险 赔款和过失人的赔偿后,将净损失计入营业外支出D . 原材料运输途中发生的合理损耗作为定额内自然损耗,应计入企业管理费用

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