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Commodity loss reporting refers to the business of counting inventory and dealing with commodity loss.

Its purpose is to record the information of reducing and adjusting the inventory quantity of goods and adjust the quantity of goods in the selected warehouse.

Scrapping of fixed assets: write off the original value and depreciation amount of scrapped fixed assets. According to the net value of fixed assets, debit "fixed assets liquidation" subjects; Debit the "Accumulated Depreciation" account according to the depreciation amount; According to the original value of fixed assets, credit "fixed assets" subjects. Carry forward surplus value and income.

Loss reporting of fixed assets: description of purchase, accounting and property rights of fixed assets; Explain the reasons for permanent or substantial damage to fixed assets; A description of the confirmation of the actual value of fixed assets; Description of idle, technological progress and damage to fixed assets; Description of nonconforming products caused by fixed assets themselves.