问:企业由于资金紧张,购买了材料,在材料已验收入库,结算凭证也已到达,但无款可付,在此情况下,月终如何进行会计处理?答:为了全面反映企业材料采购及货款支付情况,采用计划成本核算的企业,月份终了,应按实际成本,借记“材料采购”科目,贷记“应付购货款”科目;同时,按计划成本, Q: Because the company is under tight funding, it has purchased materials, and the materials have been checked in the revenue database. The settlement voucher has already arrived, but there is no money to pay. In this case, how do you perform the accounting treatment at the end of the month? A: In order to fully reflect the purchase of materials In case of payment of goods and payment, the enterprise adopting planned cost accounting shall, at the end of the month, debit the “material procurement” subject and credit the “payable purchase price” subject at the actual cost; at the same time, according to the planned cost,