在企业实际财会工作中,材料的收发按计划成本计价核算,其差异的帐务处理有好几种方法,为了给初学者提供方便,减少学习中的困难、现把几种处理方法集中一叙。一、现行制度规定的方法现行的《国营工业企业会计制度》规定,实行材料按计划成本计价的企业,必需设置“材料成本差异”科目,核算企业各种材料的实际成本与计划成本的差额。实际成本大于计划成本的差异,记入本科目的借(增)方,实际成本小于计划成本的差异,记入本科目的贷(减)方。结转发出材料应负担的成本差异,都在本科目贷(减)方登记;实际成本大于计划 In the actual financial and accounting work in the enterprise, the receipt and delivery of materials are calculated and calculated according to the planned cost. There are several ways to deal with the difference in the accounting treatment. In order to facilitate beginners and reduce the difficulties in learning, several types of treatment are concentrated in one category . I. Current System Stipulation The current Accounting System for State-owned Industrial Enterprises stipulates that the enterprises that implement the materials according to the planned cost must set the subjects of “Material Cost Difference” and calculate the actual cost and the planned cost of various materials in the enterprise difference. The actual cost is greater than the difference between the planned costs, credited to the undergraduate (by) party, the actual cost is less than the difference between the planned cost credited to the undergraduate loan (minus) side. Carrying out the issue of materials should bear the cost differences are in this subject credit (less) party registration; the actual cost is greater than the plan