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在实际工作中,不少单位对材料价差科目的运用,在做法上很不统一。特别是当实际成本低于计划价格时,有将材料价差记在减方的,也有用红字记在增方的,甚至有二种办法并存混用的。我认为,正确的方法应该是:当库存材料增加(购入、加工完成等)时,无论计划价格高于实际成本,抑或低于实际成本,其发生的价格差异均应登记在“材料价差”科目的增方;反之,当库存材料减少(用料分配、销售等)时,均应将这些材料所应负担的价格差异记入该科目的减方。所不同的是:实际成本大于计划价格部分(一般称之为正差异)
In practice, quite a few units are not unified in the way they use the subject of material spreads. In particular, when the actual cost is lower than the planned price, there is even a combination of the two methods of keeping the spread of the material down, as well as increasing the use of the red note. In my opinion, the correct method should be: When the stock of materials (purchase, processing, etc.), regardless of the planned price is higher than the actual cost, or less than the actual cost, the price difference occurred should be registered in the "material spread On the other hand, when inventory materials are reduced (material allocation, sales, etc.), the difference in price that these materials should bear should be credited to the subject. The difference is: the actual cost is greater than the planned price part (commonly referred to as the positive difference)