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《物资企业会计制度》“库存物资”科目(2)中规定:“对月末尚未付款的入库凭证,采用进价核算的物资,应按照国家规定的出厂价格或按规定应支付给供应单位的价格暂估进货原价入帐.下月初用红字予以冲回,以便付款后再通过、在途物资,科目核算”.我认为:月末估价入库的物资,下月初用红字冲回的作法,有不足之处. 1、使进货费用分摊不合理. 以金额计算的分摊公式是:
According to the “Inventory Accounting System” and “Inventory Material” subjects (2), “For goods warehousing certificates that have not yet been paid at the end of the month, the materials used for purchase price calculation shall be paid to the supplier according to the factory price as stipulated by the state or according to regulations. The price is tentatively estimated at the original purchase price. It will be written back in red letters at the beginning of next month to facilitate payment and then pass through, on-the-go materials, and subject accounting." I think: the valuation of goods put into storage at the end of the month will be reversed in red letters at the beginning of next month. 1. The distribution of purchase costs is unreasonable. The apportionment formula for the amount of money is: