材料采购和原材料(国外英文资料).docVIP

材料采购和原材料(国外英文资料) When purchasing materials and doing accounting entries, what are the materials purchased by the teacher? When do you use raw materials? Some points are not clear. Would you please tell me something about it?. Thanks Respected students, Hello: 1., the purchase of materials, if the actual cost method used for accounting, enterprises use in transit materials and raw materials subjects. (1) when the enterprise purchases the material, has the certificate, but the material has not yet entered the warehouse, we use in the way goods and materials carries on the accounting. (2) when purchased materials are certified and stored, we are credited to raw materials. 2. when purchasing materials, if we use the plan cost method for accounting, we use the material procurement and raw materials, material cost difference subjects. (1) receipt of invoice upon purchase: Material purchase (actual cost) Tax payable - VAT (VAT) should be paid Credit: bank deposits and other subjects (2) calculate according to plan cost: Borrow: raw material (planned cost) Credit: material purchasing (planned cost) (3) carry over difference: Material purchase Material cost variance This book is to save the poor, if it is costly, and do the opposite. [example 50 analysis and calculation] an industrial enterprise is a general VAT enterprise, and materials are calculated according to the planned cost. The material cost per unit plan is 10 yuan per kilogram. The enterprises in 2010, April, the relevant information is as follows: (1) the raw materials account balance at the beginning of 40000 yuan, material cost difference account debit balance of $500 at the beginning of the month. (2) in April 5th, the enterprise issued 100 kg of material and commissioned the A company to process it into new materials. (Note: when the material is issued, the actual cost shall be calculated and determined.). (3) in April 15th, the company purchased a A from the field of materials 6000 kg, special VAT invoice m