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企业在材料核算工作中,经常会发生材料已经验收,而当月(指到月末)尚未付款的采购业务。根据财政部1981年国营工业企业会计科目使用说明中规定:对于尚未付款的收料凭证,应分別材料科目,抄列清单,并按计划成本暂估入帐,借(增)记“材料”科目,贷(增)记“应付购货款——暂估应付帐款”科目,下月初用红字作同样的记录,予以冲回,下月付款时,借(增)记“材料采购”科目,贷(减)记“银行存款”等科目。在一个企业中,特别是象我们公司这种地处边疆、
Enterprises in material accounting, often occurs when the material has been accepted, and the month (referring to the end of the month) has not yet paid for the procurement business. According to the Ministry of Finance 1981 state-owned industrial enterprises accounting instructions in the use of provisions: For unpaid receipts vouchers, materials should be separate subjects, copied out the list, and tentatively estimated at the planned cost credited, by (add) record “Subjects, credit (increase) note ” payables payable - tentatively estimated accounts payable “subjects, early next month with the same record for the red, be washed back, Procurement ”subjects, credit (minus) record “ bank deposits ”and other subjects. In a business, especially as our company, which is located in the frontier,