食糖、肉、蛋、烟、酒等订价商品调价时,按规定应一律按调价前一天的实际库存数量和新订价格调整帐面价值。如何正确真实地确定调价前一天的实际库存数量呢?在实际工作中,企业往往以商品(产品、物资)销售的记载时间为理由,对有些应予调整的商品不计入应调整数量范围之中,而这部分商品为数不少。围绕这个问题,企业和审计等部门常常意见难以统一。我以为,这个问题应在实际盘点和核对有关帐 When price adjustments are made for priced commodities such as sugar, meat, eggs, tobacco, and alcohol, the book value shall be adjusted according to the actual inventory quantity of the previous day of adjustment and the new price. How to correctly and truly determine the actual stock quantity on the day before the price adjustment? In actual work, companies often use the record time of sales of goods (products, materials) as a reason, and some products that should be adjusted are not counted in the range of adjustments. There are quite a few of these products. Around this issue, companies and auditing departments often have difficulty agreeing their opinions. I thought that this issue should be actually checked and checked