“商品进销差价”与“材料成本差异”账户应用

发布时间：2018-05-09 01:23

  本文选题：商品 + 进销　； 参考：《财会通讯》2013年01期

【摘要】：正一、"商品进销差价"账户的应用"商品进销差价"账户是资产类账户,核算企业采用售价进行日常核算的商品售价与进价之间的差额;可按商品类别或实物管理负责人进行明细核算,它是"库存商品"账户的抵减账户。当商品购进、溢余及调价增值发生差额时,记入贷方;当结转已销商品进销差价、商品短缺及调价减值等原因注销差价时,记入借方;余额在贷方,表示期末库存商品的商品进销差价。期末"库存商品"账户
[Abstract]:First, the application of "commodity purchase and sale difference" account "commodity purchase and sale difference" account is an asset account, accounting for the difference between the commodity price and the incoming price, which is used by the enterprise to carry out the daily accounting of the selling price; Detailed accounts can be made by commodity type or by person in charge of physical management, which is a credit account for "inventory goods" accounts. When a difference occurs in the purchase of a commodity, the excess and the increase in the adjusted price are credited; when the difference between the purchased and sold goods is carried forward, the commodity is short and the price adjustment is reduced, the difference is cancelled; the balance is credited to the credit, Represents the difference in the purchase and sale of goods in stock at the end of the period. End of inventory account
【作者单位】： 广东白云学院;
【分类号】：F233

【共引文献】

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