问题已解决
分錄的材料采購,是在什么情況才選填這個科目呢?除原材料理解外,該怎么理解材料采購
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您好!材料采購是在企業(yè)用計劃成本核算時材料尚未入庫時使用的會計科目
2023 11/29 20:32
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2023 11/29 20:40
那不是在途物資嗎
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2023 11/29 20:40
有什么區(qū)別
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2023 11/29 21:52
計劃成本核算時,尚未入庫時,借:材料采購(實際成本)
貸:銀行存款
入庫時借:原材料(計劃成本)
貸:材料采購(實際成本)
材料成本差額或借或貸
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2023 11/29 21:59
“材料采購”是企業(yè)在計劃成本法下核算在途材料的采購成本的會計科目。在途物資是用于核算企業(yè)采用實際成本進行材料、商品等物資的日常核算、貸款已付尚未驗收入庫的各種物資的采購成本。
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2023 11/29 21:59
同學,您好!您理解一下。
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