谈自制材料成本差异的会计处理甘肃省天祝建材厂徐波对于材料成本差异的帐务处理，新会计制度在＂材料成本差异＂科目中规定：＂发生的材料成本差异，实际成本大于计划成本的差异，记入本科目的借方；实际成本小于计划成本的差异，记入本科目的贷方。＂笔者认为这一规定对... Accounting for differences in cost of home-made materials Gansu Tianzhu Building Materials Factory Xu Bo Accounting for differences in material costs accounting, the new accounting system in the “material cost difference” subjects: “The material cost difference occurs, the actual cost is greater than the planned cost Of the difference, credited to the debit of the undergraduate; actual cost is less than the difference between the planned cost, credited to the undergraduate credit. ”I think this provision of ...