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读《财务与会计》1986年第五期史云岚同志《材料计划价格核算方法浅释》一文,很受启发。但采用文中的方法需要增设两个一级会计科目,似较繁复。笔者结合多年从事财会管理的经验,提出另一种帐务处理方法,供大家参考。这一方法适用于设两级明细帐的企业,即财务部门按仓库(或保管员)设二级明细帐,只控制金额;各仓库设三级明细帐,金额数量一起管。一、材料计划价格的核定目前,材料供应渠道较多,价格差异大,核定计划价格应该由计划、供应、财务等部门共同进行。可采用下列公式计算:
Reading “Finance and Accounting” in 1986 the fifth period of Comrade Shi Yunlan “material plan price accounting method,” a text, very inspired. However, the method used in the article requires the addition of two first-level accounts, it seems more complicated. The author combined with years of experience in accounting management, put forward another accounting treatment for your reference. This method is suitable for enterprises set up two levels of sub-ledger, that is, the financial department according to the warehouse (or custodian) set two sub-ledger, only control the amount; the warehouse has three sub-ledger, the amount of money together. First, the material plan price verification Currently, more material supply channels, price differences, the approved plan price should be planned, supply, finance and other departments jointly. Can be calculated using the following formula: