盤虧庫盈現(xiàn)金會(huì)計(jì)分錄的詳細(xì)說明盤虧是指在庫存盤點(diǎn)中發(fā)現(xiàn)實(shí)際庫存數(shù)量少于賬面庫存數(shù)量導(dǎo)致的庫存減少，而盤盈是指在庫存盤點(diǎn)中發(fā)現(xiàn)實(shí)際庫存數(shù)量多于賬面庫存數(shù)