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(一)材料的核算1、国营农场材料的分类和计价。2、国营农场材料核算的任务和组织。3、材料收发的凭证手续。4、外购材料的收入有哪几种情况?在不同情况下,帐务如何处理?5、外购材料如有短缺和损坏如何记帐?收入自制材料和废料如何记帐?6、什么叫做加权平均单价?如何计算?7、委托外部加工材料和材料销售如何记帐?8、总场向基层单位发出材料和基层单位耗用材料的记帐方法。9、材料按计划价格核算的特点。按计划价格核算时,材料收发和月末分摊价格差异的帐务处理方法。10、低值易耗品在核算上有什么特点?
(1) Calculation of materials 1. Classification and pricing of state-owned farm materials. 2. Tasks and organization of state farm material accounting. 3, the material received and dispatched the certificate procedure. 4. What are the conditions for the income of purchased materials? How do you deal with the accounts in different situations? 5. How to keep accounting for out-of-stock materials if there are shortages and damages? How to make self-produced materials and wastes? 6. What is called? Weighted average unit price? How to calculate? 7, commissioned external processing materials and materials sales how to account? 8, the total field to the grass-roots units issued materials and grass-roots units of materials used billing methods. 9, the characteristics of materials according to the plan price calculation. When calculating according to the planned price, the billing processing method of material transceiving and price difference at the end of the month is used. 10. What are the characteristics of low-value consumables in accounting?