For the accounting entries returned for picking, the red-letter picking list should be made, that is, the red letter of the warehouse should be made. \x0d\ borrowing: production cost-direct material red letter \x0d\ lending: raw material red letter \x0d\\x0d\ The enterprise accounting standards application guide does not mention red letter entries, but mentions a large number of opposite accounting entries. Can the scarlet letter entry be cancelled? The article holds that when the account amount is involved, red-ink entries should be made. On the contrary, you can make a red-letter entry or the opposite entry. \x0d\\x0d\ 1。 The red entry and the opposite entry \x0d\ 1. Red entrance. In the case of manual accounting, red-ink entries refer to accounting entries in which the amount is written in red. In accounting, the scarlet letter represents a negative number, so under the condition of computerization, the scarlet letter entry is an accounting entry with a negative amount. In essence, the red-letter entry embodies the principle of "go back where you came from" to ensure that the entry reflects the ins and outs of economic business and the accuracy of the account amount. Common red-ink entries include red-ink entries to correct wrong account and red-ink entries to offset subjects. \x0d\ (1) Correct the red-ink entry of the wrong account. According to the Basic Accounting Work Standard, if there is an error in the subject or direction recorded in the accounting voucher within one year after bookkeeping, it can be corrected by the red-letter correction method. The specific methods are as follows: first, fill in an accounting voucher exactly the same as the original error voucher in red, so as to register in red and cancel the original error record; At the same time, fill in a correct accounting voucher in blue, so as to correct the original mistakes. In another case, after bookkeeping, it is found that the account and direction recorded in the accounting voucher are correct, but the amount recorded is too much. You should make another accounting voucher consistent with the original wrong account and write the difference in red. \x0d\ (2) Common red-ink entries for offset. (1) Stock exit. After purchasing materials (or commodities) get invoices and carry out accounting treatment, the purchase exits, and the buyer prepares red-ink entries to offset the purchase business according to the red-ink invoices and deduction forms transferred by the seller. 2 sales returns. In this case, after confirming the income of previously sold goods in the year, red-ink entries should be made to offset the sales income of that year. (3) Correct the entries recorded in the valuation at the end of last month at the beginning of the month. If the purchased materials have been accepted and put into storage, and the invoice bill at the end of the month has not arrived, it will be estimated and recorded at the end of the month, and it will be corrected at the beginning of next month. ④ Allocate the material cost difference at the end of the month (poor saving). At the end of the month, an enterprise that uses the planned cost for daily accounting of materials should calculate the material cost variance that should be borne by the issued materials, and prepare an entry for sharing the material cost variance: by saving the variance, debit the "production cost" and "manufacturing expense" and credit the "material cost variance". \x0d\ 2。 Opposite entrance. On the contrary, an accounting entry is an accounting entry in the opposite direction to the original entry. Usually used to offset the amount of the original accounting entry in whole or in part. \x0d\ For example, in February, an enterprise purchased 1 000kg of material B, and the special VAT invoice obtained indicated that the price was 5,000 yuan, and the VAT was in 850 yuan. The materials have been accepted and put into storage, but the money has not been paid. Its accounting entries are: debit: raw materials-material B 5 000, debit: tax payable-value-added tax payable (input tax) 850, and credit: accounts payable 5 850. In March, due to the quality problems of the above materials, some products were returned, with the refund price of 1 1,000 yuan and the value-added tax of 1.70 yuan. The special red-ink VAT invoice issued by the other party has been received, and the accounting entries of the other party are as follows: debit: accounts payable 65,438+0, 1.70, credit: raw materials-material b 65,438+0,000, and credit: if red-ink entries are made, it is: debit: raw materials-material B 1. Each has its own advantages and disadvantages: red-ink entries can reflect the ins and outs of economic business and ensure the accuracy of account amount, but sometimes accounting is not simplified enough; On the contrary, entries affect the accuracy of related account amounts, and cannot reflect the ins and outs of economic business, but sometimes they can simplify accounting. \x0d\\x0d\ II。 Red-ink entry processing under current accounting standards \x0d\ Red-ink entry and opposite entry have no influence on account balance, but have influence on account amount. The author thinks that red-ink entries should be made when correcting wrong account and offsetting subjects involving amounts with special significance; On the other hand, if the red-ink entry has no special significance in correcting the wrong account and offsetting the amount involved in the account, it can be a red-ink entry or an opposite entry. \x0d\ So, how to judge whether the account amount has special significance? It can be carried out from the following four aspects: (1) Whether it is meaningful to prepare accounting statements, such as income statement and cash flow statement; Second, see if it is meaningful to fill in the tax return, such as the value-added tax return; Third, see if it makes sense to fill in the employee salary report; Fourth, whether it is meaningful to the internal management of the unit, such as employee performance appraisal. \x0d\ Specific to accounts: ① Accounts that do not need to consider the amount (the amount is of little significance) generally have real accounts (balance sheet accounts): asset accounts, liability accounts (except "tax payable" and "employee compensation payable" accounts), owner's equity accounts and cost accounts. The key to these accounts is accurate balance (to facilitate the preparation of balance sheets), so red ink entries involve correcting errors and offsetting. (2) Accounts that need to consider the amount (the amount is of special significance) are generally fictitious accounts (income statement accounts), such as income accounts and expense accounts. The amount of these accounts is the basis for accurately compiling the income statement. When correcting errors and offsetting these accounts, red ink entries should be made instead of blue ink entries. \x0d\ 1。 General economic business suitable for making red-ink entries. If the enterprise needs to accurately reflect the procurement performance through the "material procurement" subject, the purchase exit should be made in red ink. \x0d\ Sales returns should be entered in red ink. Because it involves the amount of profit and loss subjects (such as the income from main business), the red-ink sales entry is better: it is convenient to compile the income statement, to accurately assess the sales performance, to use audit software for financial audit, and to fill in the VAT tax return. \x0d\ It is best to write off the overpayment of employees' compensation with red-ink entries, so as to accurately reflect the amount of "employees' compensation payable" and facilitate the reporting of employees' compensation statements. \x0d\ 2。 For common economic business, you can make red-ink entries or write-off entries. Raw materials collected for production and operation can be credited to the red raw material account by debiting the production cost account, or the opposite entry can be made in blue, because the amount of the raw material account has no special significance, and the red production cost account can be credited to the debit account. \x0d\ When the engineering materials are returned from the warehouse, you can debit the subject of "Construction in Progress" in red, credit the subject of "Engineering Materials", or make the opposite entry in blue, because the amounts of the subjects of "Construction in Progress" and "Engineering Materials" have no special significance. At the beginning of \x0d\ month, raw materials, turnover materials and other subjects can be recorded in red, accounts payable-estimated accounts payable can be recorded as credit, and entries can also be made in blue, because the amounts of raw materials, turnover materials, accounts payable and other subjects have no special significance. \x0d\ If the purchased materials are returned, red-ink entries or blue-ink entries can be made if it is not necessary to accurately assess the purchasing performance of the purchaser. \x0d\ For the month-end material cost variance allocation (variance saving) business, you can debit "Production Cost" and "Manufacturing Expense" in red and credit "Material Cost Variance" in blue, because the amounts of these subjects have no special significance.