中级财务小结（Intermediate financial summary）.docVIP

中级财务小结（Intermediate financial summary） A comparison of raw material costs at planned cost and actual cost According to actual cost accounting, according to plan cost accounting Characteristics of materials accounting, from receiving and sending documents to detailed accounts, ledger, all according to actual cost valuation of material accounting, from receiving and sending documents to detailed accounts, ledger, all according to plan cost valuation The scope of application is generally applicable to less material receiving and sending enterprises, and is generally suitable for large and medium-sized enterprises which send and receive materials frequently Set use Set up account raw material, goods in transit and other subjects The actual cost of raw materials account debit acceptance of storage of raw materials, the actual cost of credit registration this month issued raw materials, debit balance at the end of the inventory to reflect the actual cost of the raw materials provided material purchasing raw material and material cost difference and other subjects The raw material account debits the planned cost of receiving raw materials, the lender registers the planned cost of the raw material for this month, and the ending balance reflects the planned cost of the inventory of raw material to the borrower Purchase material, the sum of money is settled, and the material has been checked and accepted Borrow: raw material (actual purchase cost) Tax payable - VAT (VAT) should be paid Credit: bank deposits (or other monetary funds, bills payable, accounts payable, etc.): material purchases (actual purchasing costs) Tax payable - VAT (VAT) should be paid Bank deposits (or notes payable), etc. Simultaneous, Borrow: raw material (planned cost) Borrow (or credit); material cost variance (difference) Credit: material purchasing (actual purchasing cost) Purchase material, the sum of money is settled, but the material has not arrived or has not yet been stored, borrow: in transit m