1. Acceptance and storage of materials in transit. The accounting entries are as follows:
Borrow: raw materials -X materials
Loans: materials in transit, etc.
It should be written as "X materials purchased from XX company are accepted and put into storage". A "receipt" for warehousing acceptance should be attached to the accounting voucher, indicating the type, specification, quantity, unit price and amount of warehousing materials.
2. Materials that have been paid or have been issued and accepted commercial bills or have received invoices but not paid have been purchased, and the materials have been accepted and put into storage.
Borrow: raw materials
Taxes payable-VAT payable (input tax)
Loans: bank deposits, notes payable, accounts payable, etc.
It should be written: "X materials purchased from XX company have been accepted and put into storage, and the payment has been paid (or paid by commercial draft with a term of X months, or the payment has not been paid)"
Problems needing attention in filling in the summary of accounting vouchers;
1, the abstract should be written accurately. Highlight the acceptance and warehousing. You can't just write down the purchased materials or pay for the goods. Should be consistent with the attached original documents.
2. The abstract should be concise and clear. It is too simple to clearly express the economic content. Within the limited number of words in the abstract, we should grasp the key points and express the economic content as comprehensively as possible.
3. Clear handwriting and fluent grammar.