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材料计划价格(即计划成本,下同)的核算,是指企业的每种材料的收、发、结存,都要按预先确定的计划价格核算.它具有简化核算手续,便于考核采购业务成果的优点。在教学中,不少学员对这种核算方法不大理解,作一点浅显的解释,供初学者参考。一、核算的方法步骤 1、确定材料计划价格,编制材料价格目录,据以进行材料收、发、结存的核算。某种材料计划单价=预计某种材料的买价总额+预计运杂费总额/预计采购总数量 2、设“材料采购”帐户。外购材料时,以实际价格,借(增)记本帐户,贷(减)记“银行存款”或“现金”帐户(为了突出重点,这里假设钱货两
The material plan price (ie, planned cost, the same below) accounting, refers to the business of each material income, hair, balance, according to a predetermined plan price accounting.It has a simplified accounting procedures to facilitate the assessment of the results of the procurement business advantage. In teaching, many students do not understand this accounting method, for a simple explanation for beginners. First, the method of accounting steps 1, determine the price of material plans, the preparation of material price list, according to the material received, issued, balances accounting. A material plan unit price = estimated total purchase price of a certain material + expected total transport charges / expected total purchase quantity 2, set up “material procurement ” account. In the case of outsourced materials, the actual value, loan book, loan book, bank deposit account or cash account (for the sake of highlighting, it is assumed here that two