存货实际成本法和计划成本法的区别（The difference between the actual cost method of inventory and the planned cost approach）.doc

存货实际成本法和计划成本法的区别（The difference between the actual cost method of inventory and the planned cost approach） (six) the difference between the actual cost of inventory and the planned cost approach There are two main differences between the actual cost method and the planned cost method: 1. different accounts: the actual cost method, the actual cost of the purchase has not yet accepted material in the subject material in transit, plan cost method, the actual cost of the purchase has not yet accepted material in the purchase account of materials at the same time, the actual cost and plan cost difference between included in material cost difference subjects. 2. when the cost is included, the actual cost can be transferred directly, but the planned cost method should first transfer the planned cost to the relevant cost and expense. Accounting treatment: (1) the actual cost method: Not in storage: By means of goods in transit Credit: bank deposits Warehousing: Borrow: raw materials, etc. Goods in transit Allocated to cost: Actual cost method: Borrow: management expenses, etc Credit: raw materials, etc (actual cost) (2) planned cost method: Not in storage: Material purchase Credit: bank deposits Warehousing: Borrow: raw material Material cost variance (borrowing or lending) Credit: material purchasing Allocated to cost: Borrow: management expenses, etc Credit: raw materials, etc. (planned cost) Material cost variance at end of month: Borrow: management expenses, etc Credit: material cost variance (borrowing or lending) (seven) the difference between the long-term equity investment cost method and the equity method There are two main ways to judge the cost method or the equity accounting method. First, the topic is to show the influence of the investment enterprise on the invested enterprise: Law of cost: the investor does not have joint control or significant influence on the investee; the cost method should be adopted; the investor can control the investee and the cost met