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红字更正法,一般只用来更正帐务处理中发生的错误。根据我们的实践体会,对于某些正常的经济业务也可应用此法进行帐务处理。1.对领用材料的结余退库,现行会计制度规定,应借记原材料科目,贷记生产费用科目。如果以红字金额,借记生产费用科目,货记原材料科目,更符合经济业务内容的实质。2.在采用计划成本进行材料核算时,现行会计制度规定,实际成本低于计划成本的差异额,应借记材料采购科目,贷记材料成本差异科目;实际成本高于计划成本的差异额,应借记材料成本差异科目,贷记材料采购科目。我们认为前一笔帐务处理的分录欠妥,因为材料采购帐户的借方是反映材
The red character correction method is generally only used to correct mistakes made during accounting. According to our practical experience, this method can also be applied to account transactions for certain normal economic businesses. 1. For the withdrawal of the balance of the used materials, the current accounting system requires that the raw materials should be debited and credited to the production expense account. If the amount of red words is used to debit the production expense account and the goods record raw material account, it is more in line with the substance of the economic business content. 2. When material accounting is carried out using the planned cost, the current accounting system requires that the actual cost be less than the planned cost variance, debit the material purchase account and credit the material cost variance account; the actual cost is higher than the planned cost variance amount. You should debit the material cost difference account and credit the material purchase account. We believe that the previous account processing item is defective because the borrower of the material purchase account is a reflection material.