车间领用材料会计分录(机修车间领用材料会计分录)

本文解答了关于《车间领用材料会计分录》相关内容，同时关于1、车间领用材料会计分录怎么写,2、基本生产车间领用材料会计分录,3、机修车间领用材料会计分录,4、装配车间领用材料会计分录,5、铸造车间领用材料会计分录,的相关问答本篇文章福途教育网小编也整理了进来，希望对您有帮助。

车间领用材料会计分录

CashChartOfAccountEntity cash = new CashChartOfAccountEntity();

cash.setAccountType("应付账款");

cash.setAmount(planItem.getAmount());

cash.setCompany(info.getCompany());

cash.setCurrency(info.getCurrency());

cash.setVoucherDate(voucherDate);

cash.setVoucherType(voucherType);

cash.setVoucherNo(voucherNo);

cash.setSummary("车间领用材料-" + info.getName() + "-" + plan.getNo());

cash.setObjectName(objectName);

cash.setExchangeRate(info.getExchangeRate());

cash.setLocalAmount(localAmount);

coaEntities.add(cash);

}

}

// 应付账款

if (supplier != null && !StringUtils.isBlank(supplier.getObjectCode())) {

CashChartOfAccountEntity accountsPay = new CashChartOfAccountEntity();

accountsPay.setAccountType("应付账款");

accountsPay.setAmount(plan.getAmount());

accountsPay.setCompany(info.getCompany());

accountsPay.setCurrency(info.getCurrency());

accountsPay.setVoucherDate(voucherDate);

accountsPay.setVoucherType(voucherType);

accountsPay.setVoucherNo(voucherNo);

accountsPay.setSummary("车间领用材料-" + info.getName() + "-" + plan.getNo());

accountsPay.setObjectName(objectName);

accountsPay.setExchangeRate(info.getExchangeRate());

accountsPay.setLocalAmount(localAmount);

coaEntities.add(accountsPay);

}

// 所得税

if (plan.getTaxAmount() != null && plan.getTaxAmount().doubleValue() != 0) {

TaxChartOfAccountEntity incomeTax = new TaxChartOfAccountEntity();

incomeTax.setAccountType("应交税费");

incomeTax.setTaxName("所得税");

incomeTax.setTaxRate(info.getTaxRate());

incomeTax.setAmount(plan.getTaxAmount());

incomeTax.setTaxAmount(plan.getTaxAmount());

incomeTax.setCompany(info.getCompany());

incomeTax.setCurrency(info.getCurrency());

incomeTax.setVoucherDate(voucherDate);

incomeTax.setVoucherType(voucherType);

incomeTax.setVoucherNo(voucherNo);

incomeTax.setSummary("车间领用材料所得税-" + info.getName() + "-" + plan.getNo());

incomeTax.setObjectName(objectName);

incomeTax.setExchangeRate(info.getExchangeRate());

incomeTax.setLocalAmount(localAmount);

coaEntities.add(incomeTax);

}

}

}

return coaEntities;

}

}

企业投入使用原材料时，可以根据材料投入的不同方法，将原材料的金额计入到生产成本—直接材料科目。具体的分录为：

借：生产成本—直接材料，

贷：原材料—XX材料。