存货按计划成本计价收发的核算如何记账?

　　存货按计划成本计价收发的核算如何记账?

　　Inventory is planned cost transceiver accounting how to charge?

　　选用方案本钱计算办法的，通常适用于存货品种繁多、收发次数比较多的公司。如大中型公司中的各种原资料、低值易耗品等。克己半制品、产制品品种繁多的，或者在管理上需要分别核算其方案本钱和本钱区别的，也可选用方案本钱计算。 济南财务咨询公司

　　Choose scheme capital computational method, usually apply to inventory variety and number of sending and receiving more companies. Such as large and medium-sized companies in various original materials and low-value consumption goods, etc. Self-denial, tire is a great variety of products, or need to separate accounting management on its capital and capital difference, also can choose capital calculations. Jinan financial consulting company

　　选用方案本钱进行平时计算的公司，其基本办法如下：

　　Selects the scheme of capital usually calculated company, its basic method is as follows:

　　(1)公司应先拟定各种原资料的方案本钱目录。规定原资料的分类、各种原资料的称号、标准、编号、计量单位和方案单位本钱。方案单位本钱在年度内通常不作调整。

　　(1) the company should develop a variety of original data of capital directory. The classification of the provisions of the original data, the title of a variety of original data, standards, code, unit of measurement and scheme unit of capital. Package unit capital usually do not make an adjustment in the year.

　　(2)平常收到原资料时，应按方案单位本钱计算出收入原资料的方案本钱填入收料单内，并将实践本钱与方案本钱的差额，作为“资料本钱区别”分类挂号。

　　(2) the common when received the original information, should be calculated according to the plan unit capital income the original data of capital fill in the receiving list, and the practice of capital and the difference between the capital, as registered capital difference between "data" classification.

　　(3)平常领用、宣布的原资料，都按方案本钱计算，月份终了再将本月宣布原资料应担负的本钱区别进行分摊，伴随本月宣布原资料的方案本钱记入有关账户，将宣布原资料的方案

　　(3) the usual recipients, announced that the original data, calculate according to the scheme of capital, then announced this month that the end of the month should be share capital of the difference between the original data, along with the capital announced this month that the original data recorded in the accounts, will announce the original data

　　本钱调整为实践本钱。

　　Capital asset is adjusted for practice.

　　资料应担负的本钱区别，必须按月分摊，不得在季末或年末一次计算。宣布资料应担负的本钱区别，除托付外部加工宣布资料可按上月的区别率计算外，都应运用当月的实践差异率;假如上月的本钱区别率与本月本钱区别率相差不大的，也可按上月的本钱区别率计算。计算办法一经断定，不得恣意变动。资料本钱区别在的计算公式如下：

　　Data should carry the capital of the difference, must share by the month, may not be the end of the season or at the end of a calculation. Announced information should carry the capital of the difference, in addition to entrust announced external processing data can be calculated based on the difference rate last month, should be the practice of using the month difference rate; If capital difference rate last month and this month capital difference rate were similar, can also be calculated at last month's capital difference rate. Computational method is decided, no change shall be made artificially. Information capital difference is on the computation formula is as follows:

　　本月资料本钱区别率=月初总存资料的本钱区别十本月收入资料的本钱区别)÷(月初总存资料的方案本钱十本月收入资料的方案本钱)×100%. 济南财务咨询公司

　　This month data early capital difference rate = total deposit of money difference between ten month income data of capital) present in early (total deposit data plan capital asset ten month's income data) x 100%. Jinan financial consulting company

　　上月资料本钱区别率=月初总存资料的本钱区别÷月初总存资料的方案本钱×100%

　　Last month data early capital difference rate = total deposit of money difference present early total data of capital by 100%

　　对存货平时计算选用何种办法，由公司依据实践情况自行断定，但要恪守前后一致的准则。在选用实践本钱进行计算时，关于宣布存货的实践本钱的计算办法，以及在选用方案本钱

　　The inventory calculation method chosen at ordinary times, shall be decided by company according to the practical situation, but to adhere to consistent principles. When choosing practice capital calculation, announced on the computational method of the practice of stock capital, and the selection scheme

　　进行计算时，关于本钱区别的分摊办法，一经断定以后通常不该改变。

　　During calculation, on measures for the share of capital difference after once concluded that usually should not be changed.

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