Company A is a listed company producing electronic products and a general taxpayer of value-added tax. 20 10, 12, 3 1, and its ending inventory is 2000 sets of c products.

The first question, look at the time clearly: 2 million was withdrawn in 2009, and the balance of inventory depreciation reserve at the end of 20 10 was 3 million. Should I mention again that in 2009, it was 20 10 of 3 million?

The second question, you can learn from your example: it is known from the question that the production of goods cost 25,000 yuan. Assuming that the product does not need to be provided with inventory depreciation reserve, this 25,000 yuan is recorded in the subject of inventory goods, but it has been depreciated before it is sold. Do we need to provide inventory depreciation reserve? Does it mean that the money for producing this commodity has become 3 1000? No, the goods that have been produced are still 25,000 yuan, so the subject of inventory goods is still 25,000 yuan. You can also change your mind: in the income statement, the main business cost is the same as the inventory depreciation reserve, which also offsets the profit this year. If the inventory depreciation reserve is withdrawn, but the main business cost remains unchanged, isn't it the same as two-way charging? Since the stock will not change, it can only be digested internally.