期末计提存货跌价准备分录怎么做
期末计提存货跌价准备，会导致资产减值损失增加，资产减值损失增加计入借方，同时会导致存货跌价准备增加，存货跌价准备增加计入贷方。期末计提存货跌价准备分录是，
借：资产减值损失，
贷：存货跌价准备。
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