论文部分内容阅读
第三节按计划成本计价的材料核算在规模较大、材料品种较多、材料领发频繁的企业,材料的日常核算也可以采用计划成本。一、材料收发的明细分类核算(一)材料采购明细帐材料采购明细帐,是为了加强材料采购的付款、到货和在途情况的核算与监督而设置的。它一般按照材料的类别或品种设置,采用横线登记法逐笔登记(格式见帐表6—9)。
Section III Materials Calculated at Planned Costs Accounting For enterprises with large scale, large variety of materials and frequent material distribution, the daily cost of materials can also be calculated using the planned cost. First, the details of the receipt and disbursement of materials classified accounting (A) material procurement ledger material procurement ledger, is to strengthen the material procurement payment, arrival and in transit situation accounting and supervision set. It is generally set according to the type or variety of materials, and is registered by horizontal registration method (format is shown in Table 6-9).