月初，红字冲回估价存货。最近很多小伙伴关注这个问题。以下是职称评审网整理的相关内容。我们来看看。
月初红字冲回估价存货
答：在生产经营过程中，企业经常购买库存，但发票不能及时到达，这类库存一般在会计中进行临时估计。由于不同企业的经营模式各有特点，临时估计的会计处理非常不同。此外，临时估计库存对最终结算的影响也是税务企业双方关注的焦点。本文区分了几种情况，解释了临时估计库存的财税处理。
期末货到了，发票还没到
1.期末，仓库部门收到库存，但发票未达到。仓库部门根据对方的送货文件或合同价格填写一式多份临时估入库单。财务部门以此为附件进行会计处理：借记原材料等---暂估应付账款。
注：仓库部门必须以收据单或入库单登记仓库账户，并将财务记账转入财务部门；临时估计不包括进项税；应付账款----暂估应付账款 科目余额并不完全等于应付供应商的金额，只是暂估过渡科目。
2.下个月初用红字冲回，会计处理以上月底仓储部门出具的临时入库单改为红字为附件:借记原材料等。(红字)---暂估应付账款(红字)。
注：部分企业认为手续繁琐，月初不暂估会计分录，或会计分录，但没有红字仓储单作为附件，会计和仓库会计不同步处理，更不用说账户一致，存在税务风险。
3.收到正式发票时，以发票和仓储部门出具的正式入库单为附件进行会计处理：借记原材料等---应付账款----X客户”。
注：应付账款----X客户---暂估应付账款科目混淆。
4.如果官方发票连续几个月未到达，但库存已收到或销售，仓储部门和财务部门仍进行临时估计和仓储处理。收到库存时，仓储部门按临时估价出具出库单，财务部门以此为附件进行会计处理：借记生产成本等，借记原材料等。
5.处理临时估价与实际价差异。
按照《企业会计准则》第一号---库存，库存成本有不同的估价方法，包括个别估价法、先进先出法和加权平均法。对于采用个别估价法和先进先出法的企业，可以根据重要性原则调整临时估价与实际价格的差异；库存成本采用加权平均法计算，库存细节单价实时动态变化，临时估价与实际价格的差异只是时间差异，不需要根据会计一致性原则进行调整。
期末货到了，部分发票到了
实际上，存货可以分批开具发票。对于已开具发票的部分存货，可以凭发票入账，期末只估算未开具发票的部分。
例:东方公司和大华公司都是增值税一般纳税人。8月5日，东方公司从大华公司购买甲方材料，共3000公斤。材料已入库，尚未收到正式发票，材料款尚未支付，合同不含税价2元/公斤。8月25日，车间收到甲方材料100公斤，加权平均单价为2.1元。9月10日，东方公司按合同支付80元%大华公司以银行存款支付5616元，开具同等金额的发票。东方公司以加权平均法定价发行存货。
仓储部门和财务部门按合同价格临时入库，按临时估价登记材料明细账：
借:原材料-借:原材料-原材料-借:原材料-借:原材料-借:原材料-借:原材料-原材料-借:原材料-原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材---甲材料 6000
贷款:应付账款----暂估应付账款 6000
8月25日，车间按计算的加权平均单价收集甲材，发出材料：
借:生产成本 210
贷:原材料-原材料-贷:原材料-贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:贷:---甲材料 210
9月1日，冲暂估计：
借:原材料-借:原材料-原材料-借:原材料-借:原材料-借:原材料-借:原材料-原材料-借:原材料-原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材---甲材料 6000（红字）
贷款:应付账款----暂估应付账款 6000（红字）
9月10日，部分付款收到发票：
借:原材料-借:原材料-原材料-借:原材料-借:原材料-借:原材料-借:原材料-原材料-借:原材料-原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材---甲材料 4800
应交税费----应缴增值税(进项税) 816
贷款：银行存款 5616
9月30日，剩余20日暂估%的未达料：
借:原材料-借:原材料-原材料-借:原材料-借:原材料-借:原材料-借:原材料-原材料-借:原材料-原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材---甲材料 1200
贷款:应付账款----暂估应付账款 1200
暂估纳税调整
如果发票在新年的规定，如果发票在新年期间未到达，，库存已经收集和销售，最终结算时是否按临时估价调整支出成本。个别地区政策对此进行了规范，但口径不同。
例如，青岛市国家税务局《关于做好2008年企业所得税最终结算的通知》第二十三条规定，企业购买但未取得发票的存货和固定资产，原则上必须在年底前取得正式发票后的相关费用，但考虑到部分企业的实际情况，在上述规定的期限内取得发票确实困难，本着实质重于形式的原则，特制作以下补充规定：年底前未取得正式发票的存货和固定资产，发票期限不得超过纳税人办理企业所得税年度纳税申报法定截止日期前，超过此期限的，应当调整税前扣除的相关费用。
根据有关税法的规定，税前扣除必须符合以下原则：一是权责发生制的原则，即纳税人在发生费用时应确认扣除，而不是实际支付。二是比例原则，即纳税人发生的费用应当在费用应当比例或者应当分配的当期申报扣除。纳税人在一定纳税年度申报的扣除费用不得提前或者滞后申报扣除。第三，相关原则，即纳税人可扣除的费用必须与应纳税所得额的性质和根源有关。因此，对于临时估计的成本，如果遵循上述原则，纳税人不使用恶意调整利润，导致少缴或不缴纳所得税，原则上可以在税前扣除。
以上详细介绍了月初如何处理红字冲回估价存货，以及临时估价纳税调整。作为一名企业的财务会计师，我们必须明白，企业临时估计的存货需要在下个月的会计期初冲回红字。我们需要等到发票拿到，然后再进入账户。如果您不太了解，请咨询职称评估网络的在线教师。
