If the receipt and raw material invoice are not received in the same month,

A receives the invoice first, the warehouse issues a receipt according to the actual warehousing date, and the accountant evaluates the warehousing according to the receipt first. The entry is the receipt and the invoice issued by the other party under the voucher of borrowing raw materials, accounts payable and valuation (XXX).

B After receiving the invoice of raw materials, the accountant rushes back to the entry of last month's valuation, and borrows raw materials (red letter) to loan accounts payable-valuation entry (XXX) (red letter). Then make an entry according to the invoice amount: tax payable for borrowing raw materials-VAT payable-input tax.

Credit: accounts payable -XXX

If you take it in the same month, you can omit the entry of valuation.

2. The finished goods issue document is issued according to the actual issue date, and the document is attached to the accounting voucher when carrying forward the sales cost. A delivery note or delivery note signed by the customer can be attached to the sales invoice.

3. The receipt date of finished goods is the date of actual completion and delivery to the warehouse.

The actual occurrence date should be filled in for all kinds of documents in and out of the warehouse, and the warehouse should also register them in real time, so as to facilitate the inquiry of various inventory data and the reasonable arrangement of production management schedule.

In addition, if there are many receipt/issue documents, other internal self-made documents can also be bound separately except the raw material receipt document attached to the voucher, and they can be classified by category when binding.