In other words, these auxiliary materials are not in circulation and are still kept by the workshop. However, the circulation records of books returned and issued should be recorded in the account, and false return is just a "virtual return" in the account.

False warehouse withdrawal is the most common in kitchen cost accounting of catering enterprises, and some industrial enterprises will also be involved.

The inflated stock return is only a cost accounting method, and the valuation should still be carried out in accordance with the first-in first-out method, moving weighted average method, month-end weighted average method and individual valuation method stipulated in the Accounting Standards for Business Enterprises.

Fake returns of catering enterprises are usually determined by multiplying the unit price of the returned materials purchased last month by the quantity of the returned materials, which belongs to the first-in-first-out method.