四、按计划成本进行材料采购收发的核算在按这种方法进行材料采购收发核算时,材料的明细核算和总分类核算都按计划成本进行,为了核算材料采购的实际成本和成本差异,必须设立“材料采购”和“材料成本差异”科目。下面分别讲述材料采购和收入业务在三种不同情况下的核算。(一)钱货两清。付款、收料时,应按实际成本借(增)记“材料采购”科目,贷(减)记“银行存款”科目;并按计划成本借(增)记“原材料”科目,贷(减)记“材料采购”科目。(二)付款时未收料(在途材料)。与按实际成 Fourth, according to the planned cost of materials procurement, receiving and dispatching accounting Material procurement in accordance with this method, receiving and dispatching accounting, detailed accounting of materials and the total classification of accounting according to the planned cost, in order to calculate the actual cost of material procurement and cost differences must be established Material Purchasing and Material Cost Differences subjects. The following separately describes the material procurement and revenue business accounting in three different situations. (A) Money goods two clear. Payment and receipt should be based on the actual cost of borrowing (increase) record “material procurement ” subject, credit (minus) record “bank deposit ” subjects; Subjects, loans (minus) record “material procurement ” subjects. (B) did not receive payment payment (transit materials). And according to the actual