存貨按計劃成本計價收發的核算如何記賬?

　　Inventory is planned cost transceiver accounting how to charge?

　　選用方案本錢計算辦法的，通常適用于存貨品種繁多、收發次數比較多的公司。如大中型公司中的各種原資料、低值易耗品等。克己半制品、產制品品種繁多的，或者在管理上需要分別核算其方案本錢和本錢區別的，也可選用方案本錢計算。 濟南財務咨詢公司

　　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

　　選用方案本錢進行平時計算的公司，其基本辦法如下：

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

　　(1)公司應先擬定各種原資料的方案本錢目錄。規定原資料的分類、各種原資料的稱號、標準、編號、計量單位和方案單位本錢。方案單位本錢在年度內通常不作調整。

　　(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)平常收到原資料時，應按方案單位本錢計算出收入原資料的方案本錢填入收料單內，并將實踐本錢與方案本錢的差額，作為“資料本錢區別”分類掛號。

　　(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)平常領用、宣布的原資料，都按方案本錢計算，月份終了再將本月宣布原資料應擔負的本錢區別進行分攤，伴隨本月宣布原資料的方案本錢記入有關賬戶，將宣布原資料的方案

　　(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

　　本錢調整為實踐本錢。

　　Capital asset is adjusted for practice.

　　資料應擔負的本錢區別，必須按月分攤，不得在季末或年末一次計算。宣布資料應擔負的本錢區別，除托付外部加工宣布資料可按上月的區別率計算外，都應運用當月的實踐差異率;假如上月的本錢區別率與本月本錢區別率相差不大的，也可按上月的本錢區別率計算。計算辦法一經斷定，不得恣意變動。資料本錢區別在的計算公式如下：

　　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:

　　本月資料本錢區別率=月初總存資料的本錢區別十本月收入資料的本錢區別)÷(月初總存資料的方案本錢十本月收入資料的方案本錢)×100%. 濟南財務咨詢公司

　　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

　　上月資料本錢區別率=月初總存資料的本錢區別÷月初總存資料的方案本錢×100%

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

　　對存貨平時計算選用何種辦法，由公司依據實踐情況自行斷定，但要恪守前后一致的準則。在選用實踐本錢進行計算時，關于宣布存貨的實踐本錢的計算辦法，以及在選用方案本錢

　　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

　　進行計算時，關于本錢區別的分攤辦法，一經斷定以后通常不該改變。

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

　　濟南財務咨詢公司:http://www.irmblog.cn/