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一、关于存货暂估入帐会计核算的一般方法与存在问题所谓存货暂估入帐会计核算的一般方法,主要是指企业购入存货,在货已收到货款未付的情况下会计核算的一般做法。按照现行制度规定的做法是:当月收到货物未付款的存货不作帐务反映,月末仍未付款的再按照合同协议或暂估价格入帐,作如下分录:(1)借:存货×××贷:应付帐款×××待次月初再用红字冲回,作如下分录:(2)借:存货×××(红字)
First, on the stock valuation method of accounting for the general method of accounting and problems The so-called stock valuation method of accounting accounted for the general method, mainly refers to the purchase of inventory, the goods have been received in the case of unpaid account accounting General approach. In accordance with the current system provides for the practice is: the month received the goods unpaid inventories do not account for the account, the end of the unpaid again in accordance with the contract agreement or provisional estimate of the price, as follows entry: (1) by: stock XX × Credit: Accounts payable × × × early next month and then red with red, for the following entries: (2) by: × × × (Scarlet Letter)