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新《增值税暂行条例》的实施,使材料的核算工作比以前繁琐,要求也更加严格。我们在实际工作中摸索出一种简便易行的方法,现作一介绍(材料均采用计划价格计价)。新《增值税暂行条例》实施以前,材料核算帐务处理如下:(1)材料购入时借:材料采购贷:银行存款(应付帐款等)(2)材料入库时借:原材料(低值易耗品等)材料成本差异贷:材料采购(3)月底,已经办理入库但发票尚未到达的材料,按计划价暂估入帐借:原材料(低值易耗品等)贷:应付帐款一暂估应付帐款新的《增值税暂行条例》实施以后,材料核算帐务处理通常采用下列方法:
The implementation of the new “Provisional Regulations on Value Added Tax” makes the accounting of materials more complicated than before and the requirements are more stringent. We have worked out a simple and easy method in practical work and we will introduce it now. (Materials are all calculated at the planned price). Prior to the implementation of the new “Provisional Regulations on Value-added Tax”, material accounting transactions are handled as follows: (1) Materials purchased: loans for material procurement: bank deposits (accounts payable, etc.) (2) materials for storage: raw materials (low Value consumables, etc.) Material Cost Differences Loan: Material Purchase (3) Materials that have been in storage but the invoice has not arrived at the end of the month are calculated based on the planned price. The raw materials (low-value consumables, etc.) Loan: payable Accounts for a Provisional Estimate of Accounts Payable After the implementation of the new “Provisional VAT Regulations”, material accounting transactions usually use the following methods: