Borrow: raw materials-expected warehousing? (Black) (Value-added tax is not considered in the estimated warehousing, only the price of goods is considered)?

Credit: Accounts Payable-Expected Receipt (Black)?

Offset estimation:

Borrow: raw materials-expected warehousing? (scarlet letter)?

Credit: Accounts Payable-Estimated Receipt (red ink)

Extended data:

The materials and commodities purchased by the company were accepted and put into storage, and the payment was not paid. According to the relevant documents (invoice bill, the actual price or provisional estimated value recorded on the attached goods invoice), debit the subjects such as raw materials, goods in stock, taxes payable-value-added tax payable (input tax) and credit the accounts payable.

The enterprise shall debit related cost items such as "manufacturing expenses" and "management expenses" and credit "accounts payable" according to the invoice bill of the supplier. When the enterprise pays the accounts payable, it debits the accounts payable and credits it to the bank deposit account.

When an enterprise issues and accepts a commercial bill to offset the payment, it debits the accounts payable and credits the accounts payable. When the accounts payable of an enterprise cannot be paid due to the change of the other company, with the approval of the relevant departments, it can be used as extra income other than the business operation of the enterprise, debited to the accounts payable and credited to the non-business income account.

The recording time of accounts payable should be marked by the transfer of risks and rewards related to the ownership of purchased materials or the acceptance of labor services. However, in practical work, we should handle the situation differently:

1. When the materials and invoices arrive at the same time. Under normal circumstances, accounts payable are registered according to invoices and bills only after the materials are accepted and put into storage. This is mainly to confirm whether the purchased materials meet the conditions stipulated in the contract in terms of quality, quantity, variety, etc., so as to avoid problems such as mistakes, leaks and losses when the purchased materials are accepted and put into storage, and then adjust the accounts;

2. In the case that the materials and the invoice bill do not arrive at the same time, sometimes the goods have arrived because the accounts payable need to be registered according to the invoice bill. It takes a long time for invoices and bills to arrive. Now that this liability has been established, it should be reflected as a liability. In order to objectively reflect the assets and liabilities owned by the enterprise on the balance sheet.

In practical work, the method of recording the funds purchased at the end of the month and the debts payable until the beginning of next month is adopted, and it is written off in red. Accounts payable arising from the purchase of goods, etc. , should be set up "accounts payable" to reflect the value of this part of the liabilities. Accounts payable are generally accounted for according to the amount payable, not according to the present value of the amount due and payable.

If the buyer's assets have a cash discount when forming accounts payable, the amount of accounts payable shall be determined according to the total amount of accounts payable recorded on the invoice (that is, without deducting the discount). That's it. According to the total amount payable recorded on the invoice, debit the relevant subjects and credit the "accounts payable" subjects; Cash discounts are used to offset financial expenses.

Baidu encyclopedia-accounts payable