商品验收

商品验收商品验收
  1. 仓储活动除以商品入库验收,储存保管和出库供应为主外,还包括包装、流通加工、分拣、配送和运输等。

    Except checking and accepting , storing and keeping , taking and supplying merchandise , the process of storage includes packing , processing in circulation , selecting and transportation .

  2. 商品流通企业外购商品在验收入库时,可能由于自然条件或其他原因,会出现商品溢余或短缺,在对其进价进行处理的同时,也应对其增值税进项税额进行不同的会计处理。

    When commodity circulation enterprises check and accept purchased commodities and because of natural condition and other reasons , commodities can spillover and be short supply , different accounting treatment should be conducted on their receipt tax of value-added tax while on bid .