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读了《财务与会计》1989年第6期阎凤翔同志《处理材料采购报销中两个帐务问题的做法》和今年第4期武玉海同志《关于材料采购报销中暂估入帐问题的帐务处理》文章后.对两文中提出的解决材料暂估入帐业务中“材料重估”现象的方法.谈点自己的不同看法.以与阎凤翔和武玉海二同志商榷. 解决“材料重估”的问题.如果按照阎文中的帐务处理方法去做.就会出现象武文中所说的那样.材料明细帐(仓库帐卡)余额大于总帐余额的现象,要是按武文中的帐务处理方法进行,就会导致期末未办理入库转帐手续的材料实际成本的合计金额与明细帐余额不符。
Read the “Finance and Accounting” 1989 the sixth period Comrade Yan Fengxiang “deal with material procurement reimbursement in the two accounting issues approach” and the fourth of this year, Comrade Wu Yuhai “on material procurement reimbursement of the provisional assessment of the accounts Handling ”the article on the two texts proposed solution to the tentative operation of the project“ revaluation of materials ”approach to talk about their different views to discuss with Yan Fengxiang and Wu Yuhai two comrades to solve “ material Revaluation ”If Yan Wen in accordance with the accounting method to do it, it will appear as Wu Wen said.As the material bill (warehouse account card) balance is larger than the balance of the general ledger phenomenon, if by Wu Wenzhong Accounting treatment methods, will result in the end of the period did not apply for transfer of materials, the actual amount of the total amount of money does not match the bill balance.