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笔者在对企业进行年度会计报表检查验证时发现,大部分企业都存在暂估应付材料价款业务,月末余额,小的几千上万元,多的超过亿元。部分企业对暂估应付材料价款的核算不规范,管理比较混乱,主要表现在:1.材料的估价不规范,即使采用计划成本核算的企业,有的同种材料前后估价不一致。2.核销不及时,有的企业暂估应付材料价款一摆就是几个月,甚至一年,对发票已到的材料不及时核销;对发票长期末到的材料,不及时查明原因,妥善处理。3.不建立具体的品名、数量、金额备查簿,对暂估应付材料价款家底不清。
The author of the annual accounting report for the enterprise inspection and verification found that most companies have tentatively estimated the price of materials business, the balance at the end of the month, the small thousands of million, more than 100 million yuan. Some enterprises estimate the price of materials to be assessed is not standardized accounting management chaotic, mainly in: 1. Material valuation is not standardized, even with the planned cost accounting firm, some of the same materials before and after the valuation inconsistent. 2. Write-off is not timely, some companies temporarily estimate the price of materials to be hemmed together is a few months, or even a year, the invoice has not been written off the material has been to; long-term receipt of the invoice not to identify the reasons , Properly handle. 3. Do not establish a specific name, quantity, amount of reference book, on the provisional estimate of the material price is unclear.