Expired goods that have been processed and recorded in accounting accounts include: administrative expenses, other receivables and other accounts.

1. When the goods are overdue:

Debit: Pending property gains and losses ----- Pending current asset gains and losses

Credit: Inventory goods

Taxes payable---VAT payable (input tax transferred out)

2. After approval by the tax authorities:

Debit: Management expenses

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Debit: Other receivables (responsible party compensation part)

Credit: Pending property gains and losses ---- Pending gains and losses on current assets