“预提费用”帐户核算从成本中预先提取但尚未支付的费用,如租入固定资产大修理支出和按季结算的流动资金银行借款利息支出等.我认为工业企业,为了减少储备,节约流动资金占用,在正确、及时、完整地计算产品成本的前提下,凡可在产品完工以后支付的生产费用,都可以预先提取,并在“预提费用”帐户内核算.我厂生产工业锅炉,由锅炉本体和外购的阀门、仪表组成.在入库管理上,锅炉本体露天存放,而阀门、仪表则存在成品配套库.在销售发运时,锅炉本体与阀门、仪表同时进行,由用户自行安装.以前,不实行预提,产成品(锅炉本体)入库,材料外购件库房根据产成品入库单,将阀门、仪表转入成品配套库.月终编制耗用材料汇总表,借记“基本生产”科目,贷记“材料”科目;产品入库,借记“产成品”科目,贷记“基本生产”科目.在这种情况下,占用资金是相当多的.在储备 “Accounting expenses” Account accounting is extracted from the cost in advance but not yet paid, such as rented fixed assets overhauls and quarterly liquidity bank loan interest expense etc. I think industrial companies, in order to reduce reserves, By saving on the occupation of working capital and on the premise of correctly, timely, and completely calculating the cost of the product, any production costs that can be paid after the product is completed can be pre-acquired and accounted for in the “pre-billing cost” account. Production of industrial boilers consists of boilers and purchased valves and meters. In storage management, boilers are stored openly in the open air, while valves and meters are supplied with finished products. During sales and shipment, boilers are produced at the same time as valves and meters. , Self-installed by the user. In the past, no pre-provisioning, finished products (boiler body) storage, materials purchased parts warehouse according to the finished product storage order, the valve, instrumentation into the finished product supporting library. The end of the preparation of consumption materials Summary table, debit the “basic production” subject, credit “material” subject; product storage, debit “finished product ” subject, credit “basic production” subject. In this case In the next, it takes up a lot of funds.