在途物资和材料采购两个科目在什么情况下使用

2025年03月15日 20:06
有1个网友回答
网友(1):

(1)“材料采购”是企业在计划成本法下核算材料采购成本的会计科目。计划成本法下,购买材料:
借:材料采购
应交税费-应交增值税(进项税额)
贷:银行存款
入库时:
借:原材料
贷:材料采购
材料成本差异(或借方)
计划成本法下购入的原材料无论是否验收入库,都要先通过“材料采购”科目进行核算,以反映企业所购材料的实际成本,从而与“原材料”科目相比较,计算确定材料差异成本,未入库的仍旧在材料采购科目核算。

(2)“在途物资”是企业采用实际成本下进行材料、商品等物资的日常核算、货款已付尚未验收入库的各种物资的采购成本。
实际成本法下,购买材料尚未入库的:
借:在途物资
应交税费-应交增值税(进项税额)
贷:银行存款
入库时
借:原材料
贷:在途物资
如果购买后原材料就入库了,那么核算的时候就直接通过“原材料”科目核算,不通过“在途物资”科目核算,也就是说“在途物资”科目核算的是实际成本法下在途的原材料的成本。

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