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月末,我们的成本会计突然提出:要对生产在制品办理回仓,在下年月初再领出,也就是办理“假退库”,并且说我们以前一直是这么做的。我不明白,为什么要这样处理呢?月末,如果是生产车间领了但没有用的材料,在月末是要办理“假退库”的,也就是在单据的处理上,填一张“退库单”,下月初再填一张“领料单”,材料实物仍然留在生产车间。这样做的目的
At the end of the month, our cost accounting suddenly put forward that we need to take a backwash on the production of fabricated products and then make it out early next year, that is, to handle the “leave bank” and that we have always done so. I do not understand why this is the case? At the end of the month, if the production workshop was used but no useful materials, it is necessary to handle “leave the warehouse” at the end of the month, that is, in handling the documents, fill in a “ Single ”early next month and then fill in a“ picking list ”material in kind still remain in the production workshop. The purpose of doing so