商品验收
商品验收-
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 .
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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 .