当存货盘亏或毁损时,经批准以前记入“待处理财产损溢--待处理流动资产损溢”账户的借方,同时记入有关存货账户的贷方。( ) In case of inventory loss or damage, it shall be debited to the account of "Profit & loss of assets pending disposal--current assets profit and loss pending disposal" and credited to the relevant inventory account before approval. ( )