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原材料按计划成本法核算时,其“材料采购”、“材料成本差异”账户结构复杂,所以会计实务工作者有时很难理解材料采购、入库和出库业务的账务处理。笔者结合多年的会计教学经验,本着理论结合实践的原则,对部分账户核算内容提出相应的修改建议。采用“三阶段法”巧妙解析了计划成本法下材料核算的账户结构,使改进后的材料核算账户更加通俗易懂,易于操作。
When the raw materials are calculated according to the planned cost method, the account structure of the “Material Procurement” and the “Material Cost Difference” is complex. Therefore, it is sometimes difficult for the accounting practitioners to understand the accounting treatment of materials procurement, storage and delivery. The author combines many years of accounting teaching experience, based on the principle of combining theory with practice, put forward some suggestions for modification of the accounting contents of some accounts. Using the “three-stage method” cleverly analyzed the account structure of material accounting under the plan cost method, making the improved material accounting account more straightforward and easy to operate.