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会计核算制度规定,材料采购科目的借方反映已付款材料的实际成本,贷方反映已验收入库材料的计划成本,其实际成本与计划成本差额转入“材料成本差异”科目。月末借方余额即为已付款尚未入库的在途材料总额,不应出现贷方余额,但是,某单位的材料采购科目却出现27万元的贷差。经考查这个单位材料采购按计划,库内设保管,入库有验收,出库有审批,检查有稽核。经进一步检查,除材料采购出现贷差27万元的反常现象外,还发现以下问题:(1) 材料总帐与明细帐相差总额达34万元;(2) 有28笔已验收入库的外购材料在总帐上没有及时反映,其中2笔达8个月、4笔达5个月之久;(3) 材料各科目收付发生额与“仓库材料稽核汇总余额表”(以下简称“余额表”)收付发生额没有—个月做到完全核对相符。
The accounting system stipulates that the borrower of the material procurement account reflects the actual cost of the paid material, the creditor reflects the planned cost of the checked income library material, and the difference between the actual cost and the planned cost is transferred to the “material cost difference” account. At the end of the month, the debit balance is the total amount of material in transit that has not yet been paid into the warehouse. There should be no credit balance. However, there is a loan difference of 270,000 yuan for the material procurement subject of a certain unit. After reviewing the procurement of this unit material according to the plan, the library is set up for safekeeping, and there are acceptances for storage, and there are approvals for inspections and inspections. After further inspections, in addition to the anomalous loan material procurement of RMB 270,000 yuan, the following problems were also found: (1) The total difference between the material general ledger and the subsidiary account was RMB 340,000; (2) There were 28 stocks that had been audited. Outsourcing materials were not reflected on the general account in a timely manner, of which 2 were up to 8 months and 4 were up to 5 months long; (3) The amount of payment for materials in each subject and the “assessment balance sheet for warehouse materials audit” (hereinafter referred to as “Balance Form”) The amount of receipts and payments did not have - month to complete the check.