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根据现行国营工业企业会计制度规定,在采用计划成本计价进行材料核算的方式下,月份终了,对已验收入库而尚未付款的收料凭证,应分别材料科目,抄列清单,并按计划成本暂估入帐,下月初再用红字作同样的记录,予以冲回,以便付款后,按正常程序入帐。笔者认为这种核算方法在实际工作中存在弊端。如做一改革,将原来制度使用的“应付购货款”科目,改为“材料采购”
According to the current accounting system for state-owned industrial enterprises, the planned cost of material under the accounting method, the end of the month, has been admitted to the storage and unpaid receipt of receipts, materials should be separate subjects, copied the list, and according to the planned cost Estimated tentative account, early next month and then use the same record for the red, be red, in order to pay, according to the normal process of accounting. I believe that this accounting method in practice there are drawbacks. Such as making a reform, the original system used “payables ” subjects, “material procurement ”