工业企业购进材料,在办理验收入库手续时,有时会发现短缺和损耗,在这种情况下,应立即通知有关部门,查明原因,以分清经济上的责任。在未查明原因之前,对材料短缺部分,会计人员应先通过“待处理财产损溢”帐户反映。待查明原因之后,再分别不同情况进行处理。下面以实际成本核算为例,举例说明: 假定某工业企业1994年8月1日向B单位购进甲材料1000公斤,单价100元,增值税专用发票上注 In purchasing materials from industrial enterprises, shortfalls and losses are sometimes found during the check-in and storage procedures. In such cases, relevant departments should be immediately informed of the reasons to clarify the economic responsibilities. Before the reason is not ascertained, for the shortage of materials, accountants should first “pass the pending property damage” account to reflect. To be identified after the reasons, then deal with different situations. The following is an example of the actual cost accounting, for example: Suppose an industrial enterprise on August 1, 1994 to B units to buy a 1000 kg of materials, unit price of 100 yuan, special VAT invoice