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按计划价格进行材料核算的工业企业,由于市场价格变动,计划价格与实际价格差异较大。如暂估入库材料发生额较大,产品成本将出现虚增、虚降的现象,直接影响着企业的经营决策。笔者就按计划成本进行材料核算的工业企业如何准确核算暂估入库材料成本,谈谈我们的做法。其帐务处理如下:(1)月末发票尚未收到:材料已验收入库,采购人员按采购价格办理入库。A:计划成本高于实际采购成本
According to the planned price of material accounting of industrial enterprises, due to changes in market prices, the planned price and the actual price of large differences. If the estimated amount of storage materials larger, the product cost will appear inflated, virtual drop phenomenon, a direct impact on business decisions. The author on the planned cost of materials accounting how to accurately calculate the amount of industrial materials storage materials costs, talk about our approach. The accounting treatment is as follows: (1) the end of the invoice has not been received: the material has been accepted storage, procurement staff according to the purchase price for storage. A: The planned cost is higher than the actual purchase cost