What is valuation warehousing, what is provisional valuation warehousing, and under what circumstanc

Valuation warehousing simply means that the materials you purchased are in your hands, but the invoice bill has not yet arrived in your hands, and at the end of the month, you don't know how much money to use to register the account books, so you simply use how much money it takes to buy this material in the past to make a provisional estimate, and then rush back to the beginning of the next month, and then use the amount on the invoice to bookkeeping, which is the valuation of the warehouse, in the final analysis, is to prepare financial statements.

Provisional accounting refers to the purchase of goods by the enterprise, the goods have been experienced in the library, but the enterprise has not received the invoice, at the end of the month to reasonably estimate the storage cost. Provisional warehousing is only available for items that have been received by experience, but no invoices have been received at the end of the month. The accounting entries for provisional warehousing are:

Borrow: Inventory Goods Credit: Accounts Payable - Provisionally Estimated in Old Accounts.

The cost of the infiltration nucleus cannot be tentatively estimated, and it needs to be recorded according to the actual occurrence.

Question 1: Under what circumstances should I make a provisional estimate? Provisional valuation means that if the goods are received but the invoice has not yet been received, the provisional estimate can be made first, and then the provisional estimate can be made as accounts payable after receiving the invoice.

Question 2: When the accountant is doing the accounts, under what circumstances is the provisional estimate put into the warehouse, and how can the provisional estimate be put into the warehouse! The goods have been experienced in the warehouse, the invoice has not arrived, and the warehouse is tentatively estimated at the end of the month. The next month's invoice tutor is temporarily estimated and put into storage.

Question 3: What is the role and significance of provisional warehousing? Provisional valuation warehousing, that is, valuation accounting, means that the goods have been put into storage and recorded in the current month, but the supplier's invoice has not been received in the current month. Basically, the accounting issues involved are only returned at the end of the month and the beginning of the month.

Question 4: What is the meaning of provisional valuation in accounting If the invoice has not arrived, and the goods arrive first, borrow first: raw materials, etc. Credit: accounts payable Provisional estimate payable.

Question 5: What does provisional warehousing mean? Tentatively estimated warehousing note such as the following points:

1.Do it only before the end of the month.

2.The purpose is to maintain "consistency of accounts".

3.The object of operation is the goods that have not yet arrived with a "cash on delivery".

4.Determination of the amount: generally the amount reached when purchasing with the merchant (deducting input tax).

5.The entries are as follows:

Borrow: Raw materials or inventory goods.

Credit: Accounts Payable - Provisional Valuation Payable.

6.At the beginning of next month, the original entry can be reversed.

Question 6: What is the provisional valuation of warehousing Provisional warehousing is due to the fact that the goods in the warehouse at the end of the period have not received the invoice and the provisional valuation of the warehousing, mainly for the accuracy of the company's ending inventory accounting, but also more truly reflect the enterprise's (liabilities) accounts payable.

According to the regulations, the provisional valuation of the price does not include value-added tax, so if it is a tax-included price, it needs to be converted into a tax-free price and debited: raw materials credit: accounts payable provisional valuation and warehousing.

Question 7: What does it mean to temporarily estimate the warehousing of raw materials? If you don't receive the invoice, you can't deduct it, but it's just a temporary estimate and storage; After receiving the invoice, the account temporarily estimated in the warehouse will be red, and the correct account will be made, and there will be tax payable - input.

Question 8: What should be filled in the warehousing list of provisional warehousing The quantity of the warehousing list of provisional warehousing should be filled in according to the actual warehousing quantity, and the amount should be filled in according to the contract amount plus related expenses (the amount does not include VAT).

Question 9: What original vouchers are needed for the temporary valuation of the goods in the warehouse? The goods that are temporarily put into storage should be the situation that the goods have arrived at the company, but the invoice has not been received, so when the goods are temporarily estimated to be put into storage, the warehousing list of the goods is usually used as the original voucher for accounting, and the warehousing list is filled in by the enterprise itself.

Question 10: How to make accounting entries for provisional warehousing? Cong Ming Provisional Valuation Warehousing is to distinguish the detailed accounts by unit.

Such as 1Purchase of unit A materials (should be recorded according to the contract excluding tax**).

The unit did not come to the ticket that month, so borrowed raw materials.

Credit Accounts Payable - Provisional Materials - Unit A.

In the same month, there are also B and other seepage units of the future ticket to do the same.

The next month, a ticket will be opened, and the first red will rush to the original subject.

Then do borrowing raw materials.

Taxes payable - increase - increase.

Credit Accounts Payable - A Unit 215530

If you deduct it by the ticket, you mean it's confused.

It is the purchase of goods or materials, because the invoice has not been obtained for the time being, so it needs to be temporarily estimated and warehousing.

When the provisional estimate is put into storage, the accounting treatment is: debit: inventory goods or raw materials, credit: accounts payable bending beam - provisional valuation.

Write-off provisional valuation based on the invoices obtained, debit: accounts payable - provisional valuation, credit: inventory goods or raw materials.

According to the time when the shipping ticket is recorded, debit: inventory goods or raw materials, taxes payable - VAT payable (input tax), credit: accounts payable and other accounts.

Summary. 1. Have effective engineering cost consulting grade B (including grade B) or above qualifications; 2. There is an institution or a branch with independent accounting in Rizhao, with a relatively fixed office space and not less than 100 square meters; 3. There are no less than 5 fixed personnel in the unit, at least 1 person has the qualification of a cost engineer (inclusive) or above, and the other personnel have the qualification of cost officer; The fixed personnel of the unit need to pay the enterprise pension insurance in the unit for more than one year; 4. Since January 1, 2017, it is necessary to have at least one construction project cost consulting, bidding control price preparation or tracking audit or settlement audit performance of construction projects of ** organs, institutions or state-owned enterprises with a cost amount of not less than 30 million yuan (the branch provides the branch's own performance.

1. Have effective engineering cost consulting grade B (including grade B) or above qualifications; 2. There is an institution or a branch with independent accounting in Rizhao, with a relatively fixed office space and not less than 100 square meters; 3. There are no less than 5 fixed personnel in the unit, at least 1 person has the qualification of a first-class cost engineer (inclusive) or above, and the other personnel have the qualification of cost officer; The fixed personnel of the unit need to pay the enterprise pension insurance in the unit for more than one year; 4. Since January 1, 2017, it is necessary to have at least one construction project cost consulting, bidding control price preparation or tracking audit or settlement audit performance of construction projects of ** organs, institutions or state-owned enterprises with a cost amount of not less than 30 million yuan (the branch provides the branch to do the performance of the branch.

1.Company profile, business scope; 2。A copy of the business license and tax registration certificate of the enterprise legal person, and a copy of the property right certificate or lease agreement of the enterprise in the office space of Rizhao; 3。

A copy of the qualification certificate and annual inspection certificate of the engineering cost consulting unit; 4.Proof of identity of the legal representative or power of attorney of the legal representative; 5。A copy of the list of professional and technical personnel to be submitted and professional and technical titles and professional qualifications (including annual inspection certificates); 6。

The personnel of the unit have paid pension insurance in the company in the past year, and indicate the query password of the online query system for the online query of the personnel's social insurance information;

2 7. Performance certification materials (cost consulting contract, final form of distressed rental price consulting report, control price record form and other provable materials); 8. There is no written statement of any major illegal record in business activities in the past three years. No criminal record of bribery in the past three years; 9. Promise whether to implement the charging standards of the Agricultural Development Group; 10.Other information to be requested; 11. The copy required by the above ruler is ready for future reference.

Letter of commitment for warehousing.

You can refer to the following, pro.

Warehousing power of attorney.

Hello, it is possible that the goods temporarily estimated into storage, such as the use of provisional estimates ** and the actual **, according to different circumstances, the following statement is made: Mo's side 1, if the batch of goods received for production in the month and the products are completed in the current month, there is an impact on the cost of the finished products in the current month; If the product is not completed, it will generally be actually accounted for and adjusted in the next month, which will not have an impact on the cost of the finished product; 2. If the batch of goods is not used for blind rubber in the current month, it will not have an impact on the product cost of the current month.