建个Allowance for obsolete inventory OR Reserve for obsolete inventory contra-asset account, 然后无非是 Dr. COGS OR Inventory obsolescence expense account, Cr. Allowance for obsolete inventory OR Reserve for obsolete inventory。
-bobo77( 波波);
2014-12-28{152}(#83320@41)
然后在Dr. Allowance for obsolete inventory OR Reserve for obsolete inventory, Cr. Inventory。根据具体情况,还可能涉及其他的accounts, 如A/R, A/P, COGS…