uggs kopen On the provisional estimate material co

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On the provisional estimate material cost accounting

Business, warehouse inspection departments and the financial sector is fully determine the actual cost on the grounds that when the material procurement personnel in the purchase. With the supplier after the delivery of the agreed price; the material is fully aware of the actual cost of buyers, and to promptly inform the material inspection and accounting staff / L member of a purchase and sales contracts for the enterprise, based on material accounting staff can fully confirm the purchase and sales contracts kinds of materials, the actual cost, since the material accounting staff can confirm the various provisional estimate correctly the actual cost of materials and planned cost, then the time will be able to confirm the relevant material cost difference. The first month view does not involve the actual cost of materials, the second point involves the actual cost of material abundance j, I think the second view is defective, the following main reasons: first. The actual cost of materials, including purchase price and the purchaser took place packing material, transportation charges, even if buyers know the purchase price, but the packaging and transportation procurement staff may not know the exact charges, particularly charges, freight rates The -18-- the provisional estimates Lin Mu left foot timber materials often talk about change, in this case to determine the not accurate, according to the material cost difference rate of the actual cost of materials is not true, and ultimately affect the production cost and accuracy of financial results. Second, the accounting department staff said that according to the price of procurement staff to determine the material's According to the relevant provisions of: buy wood defense units, other units must be obtained from the original documents (invoices) in order to accounting documents. But not as a purchase and sales contract to produce the original certificate of foreign accounting documents and business accounting. Third, business purchase and sale contracts,[link widoczny dla zalogowanych], material accounting staff can not confirm the various provisional estimate based on purchase and sales contracts argue the actual cost of materials. According to the economic performance of the contract price changes in the rules of implementation: Late delivery or late payment, if the price rises, the new price; late delivery,[link widoczny dla zalogowanych], the price drops the new price. provisional estimate the actual cost of materials is not necessarily the actual cost, and only after the purchase documents to and upon review the cost of the actual ring is the material of the debate. Fourth,[link widoczny dla zalogowanych], the provisional estimate materials, such as the occasion f the contract confirmation box dinner. Person accounts, corporate finance officer under provisional calculation of VAT input tax valuation, but did not get VAT VAT invoice to the phenomenon appeared inflated, according to , the input tax can not be deducted from output VAT. Inflated by items such as tax deductions in the tax period, then the formation of multi-column in the expenditures on the books, making non-payment or pay less tax, is tax evasion behavior,[link widoczny dla zalogowanych], based on how much the amount of tax evasion, sentenced to five units can be fined , the imposition of the responsible imprisonment or criminal detention; to the units and individuals are likely to cause irreparable damage. Training on the above, the material accounting accounting work is one of the more important, and accounting work in the more relevant legal norms, but also more stringent, in violation of laws and regulations, then the terms in the corresponding punishment measures chi . Accountants in practice can only be possible in the case of non-compliance efforts for enterprises to increase income, reduce unnecessary expenses. That Must not be partial to any one of them: Ning. Deepening the ideological and political work to change the enterprise car smell f fundamental guarantee discretion. Base, i, blue donkey head to deepen reforms in China's central link in economic restructuring, improve the state-owned enterprises,[link widoczny dla zalogowanych], especially large state-owned enterprises is to enhance our economic strength and the key to consolidating the socialist system. Fifteenth Party Central Committee session of a clearly stated when asked about three years, through reform, reorganization, upgrading and strengthening of management, the majority state-owned loss-making enterprises out of difficulties, most state-owned enterprises establishing the modern corporate system. State-owned enterprise reform has come to system innovation, supporting reforms to address deep-seated contradictions in a critical stage, this is not a non-break, not around the last mark, is placed in front of the whole Party and people of an arduous task. The party's fine tradition of the full Yang and political advantage, to strengthen and improve ideological and political work. On to win this battle, and the smooth realization of the party's cross-century goal, and actively to building the great cause of socialism with Chinese characteristics into the twenty-first century is of great significance. · L9 ·

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