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根据现行制度规定,采用计划成本进行材料日常核算的工业企业,对已经验收入库;但月终尚未付款的外购材料,应按计划成本借记原材料、燃料等科目。贷记应付购货款科目,下月初用红字冲回。对于在月终计算材料成本差异率时,是否应该包括这部分暂估入帐材料的计划成本,目前会计理论界有着不同的看法。众所周知,计算材料成本差异率是为了合理分摊当月发出材科应负担的差异,从而把首先按计划成本计入各生产费用帐户的材料成本调整为实际成本,以达到正确计算各月产品成本中的材料费用的目的。由此可见,保征当月产品成本中材料费用的正确性,是材料成本差异计算和分摊的根本要求。在当前材料价格上涨的情况下,计算材料成本差异率时,无论是否包括暂估入帐材料的计划成本,都会影响产品材料
According to the current system, industrial enterprises that use the planned cost for daily accounting of materials must have experience in the revenue pool; but for outsourced materials that have not yet been paid at the end of the month, they should debit items such as raw materials and fuel at the planned cost. Credited to purchase purchase accounts, it will be written back in red letters at the beginning of next month. For the calculation of the material cost difference rate at the end of the month, whether or not this part of the projected cost of the accounting material should be included, the current accounting theorists have different opinions. As we all know, the material cost variance ratio is calculated in order to apportion the difference that should be borne by the material stocks in the month, so that the cost of materials first calculated according to the planned cost in each production expense account is adjusted to the actual cost to achieve the correct calculation of the monthly product cost. The purpose of material costs. It can be seen from this that the correctness of the material cost in the product cost of the current month is the fundamental requirement for calculating and apportioning the material cost difference. In the case of current material price increases, when calculating the material cost variance rate, whether or not including the provisional assessment of the planned cost of material, will affect the product material