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		<title>如何核算购进商品溢余？[会计实务]</title>
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		<description><![CDATA[&#160; 如何核算购进商品溢余? 在商业会计中,购进商品溢余在未查明原因之前,先在&#34;待处理收益&#34;帐户核算.查明原因时,属于自然升溢的,作为财产溢余处理;属于进货多收的,应向供货方退回商品或补交货款.其会计处理如下:] (1)采用&#34;数量进价金额核算 [&#8230;]]]></description>
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