盘盈

会计中的财产清查中多余的财产物品。

盘盈盘亏简单讲就是实物与账面的差异。盘点实物存数或价值大于账面存数或价值，就是盘盈；盘点实物存数或价值小于账面存数或价值就是盘亏。

盘盈的，账面上没有关于这部分的账面，当然也没有这部分的进项税额，没得转。

盘亏的，无论是何种原因造成的货物的短缺，都不可能在用于销售，因此，盘亏部分的进项税额应做进项税额转出。

中华人民共和国中外合资经营企业会计制度(附英文)

财政部

第四十二条 合营企业的固定资产至少每年实地盘点一次。对盘盈、盘亏、毁损的固定资产，应由有关部门查明原因，写出书面报告，经严格审查，按董事会规定报经批准后及时处理。一般应在年度决算前处理完毕。

（1）盘盈的固定资产，应作为前期差错处理，通过“以前年度损益调整”科目核算。借：固定资产 贷：以前年度损益调整。同时确认应交纳所得税，借：以前年度损益调整，贷：应缴税费-应交所得税。结转留存收益，借：以前年度损益调整，贷：盈余公积，利润分配-未分配利润等科目。

（2）盘亏的固定资产，借：待处理财产损益，同时注意计提的折旧，减值准备，贷：固定资产。经管理权限批准，属于保修公司或者个人赔偿的，借：其他应收款，营业外支出等处理。

Article 42

Physical inventory must be taken of the fixed assets of a joint

venture at least once a year. If any overage, shortage or damage of the

fixed assets is found, the cause shall be investigated and a report be

written out by the relevant department. Accounting treatment shall be made

as soon as the report is approved through strict management review and the

reporting procedures specified by the board of directors. Generally, this

work shall be finished before the annual closing of the final accounts.

(1) For fixed assets overage, the replacement cost shall be taken as

the original cost, the accumulated depreciation shall be estimated and

recorded according to the existing usability and wear and tear of the

assets, and the difference between the original cost and the accumulated

depreciation shall be credited to non-operating income.

(2) For fixed assets shortage, the original cost and accumulated

depreciation shall be written off and the excess of original cost over

accumulated depreciation shall be charged as non-operating expenses.

(3) For damaged fixed assets, the net loss after the original cost

deducted by the accumulated depreciation, recoverable salvage value and

the indemnity receivable from the persons in fault or from the insurance

company, shall be charged as non-operating expenses.