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目前,在会计制度和会计书籍中都有材料成本差异串的计算公式,差异率=(月初结存材料的成本差异+本月收入材料的成本差异)÷(月初结存材料的计划成本+本月收入材料的计划成本)×100%。但对暂估入帐的材料,是否应作为本月收入材料计入差异率计算公式中,却都没有明确的答案.于是,实际工作中,在差异率计算方法上就存在着两种不同的做法.笔者认为.暂估入帐材料不能计入差异率公式。工业企业月末一般都存在着已办验收入库手续,但还没有取得结算凭证的采购材料。这些材料由于不知道其买入价格等材料采购成本,因此,无法记入"材料采
At present, accounting system and accounting books have a string of material cost differences between the string formula, the difference rate = (beginning of the month the difference between the cost of the material + the cost of the material income of the month) ÷ (beginning of the month the cost of the planned materials + Material planning costs) × 100%. However, there is no clear answer to the tentatively assessed materials that should be included in the calculation formula of variance rate as the material of this month’s income, so there are two different ways in the calculation of difference rate Practice. The author believes that tentatively estimated accounting materials can not be included in the difference rate formula. At the end of the industrial enterprises, there is generally procurement materials that have already gone through the formalities for checking the receipt and collection of receipts but have not yet obtained the settlement vouchers. These materials can not be credited because they do not know the purchasing cost of materials such as their purchase price