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为适应建筑施工单位工程结束后低质易耗品回收较多的特点,做到核算简单、方便、不错、不乱,我们设计了一种低值易耗品的专用领料单(样式附后),使用效果较好。该领料单一式四联,第一联领料单位存查;第二联仓库记帐;第三联财务记帐;第四联待摊记帐。在领用时先凭第二联按50%记入成本,50%记入待摊。使用后有三种可能;第一,用后报废。仓库将第四联转到财务部门,作为待摊的50%转入成本的依据。第二,有继续使用价值的退回仓库办理退料手续,连同
In order to meet the construction unit after the end of low-quality consumables recycling more features, so that the accounting is simple, convenient, good, not chaos, we designed a low-cost consumables dedicated pick list (style attached ), The use of better. The picking single Quadruple, the first linked material storage unit; the second warehouse account; the third joint financial accounting; In the use of the first couplet by 50% credited to the cost, 50% credited to stand. After use, there are three possibilities; first, scrapped after use. Warehouse will be the fourth joint transfer to the financial sector, as to be assessed 50% transferred to the cost basis. Second, there is a refund of the value of the warehouse to return procedures, together with