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按照现行会计制度规定,材料采购明细帐按材料科目(原材料、燃料、低值易耗品、包装物)设置帐页,按业务需要设置有关的专栏,采用横线登记法逐笔登记.但是对于采购业务频繁的企业,这样却嫌工作量太大.为了简化手续,我厂采取三栏式材料采购明细帐,对材料采购业务不进行逐笔登记,而是与有关凭证按材料类别分次汇总编制记帐凭证,据以登帐,月末一次结转计划成本和材料成本差异.这样的确减少了许多工作量,简化了材料核算的日常工作.但是在途材料在三栏式材料采购明细帐上不进行明细反映,不仅不利于对在途材料的监督,而且会造成材料成本差异额和差异率的波动,影响产品成本的准确性,从会计核算的要求来说,是有很大缺陷的.
In accordance with the current accounting system, the material procurement account book sets account books according to material subjects (raw materials, fuels, low-value consumables, and packaging materials), sets relevant columns according to business needs, and uses the horizontal line registration method to register one by one. However, Frequent purchases of businesses, this too much work too much. In order to simplify the procedures, I plant to adopt a three-column material procurement ledger, the material procurement business does not carry out individual registration, but with the relevant documents according to the material category summary The preparation of accounting vouchers, according to which accounts are recorded, the difference between the planned costs and material costs is carried out at the end of the month. This does reduce a lot of work and simplifies the daily work of material accounting. However, the in-transit materials are not on the three-column material procurement account. The detailed reflection is not only unfavorable to the supervision of materials in transit, but also causes fluctuations in the material cost variance and variance rate, and affects the accuracy of product costs. From the perspective of accounting requirements, it is very flawed.