暂估成本对冲需要附件吗

暂估成本对冲需要附件吗？财务人员经常遇到这样的问题。以下是职称评审网整理的相关内容。让我们看看。

成本对冲需要附件吗？

暂估入账需要原始凭证，货到了需要入库。入库单是所需的原始凭证。暂估凭证需要这个作为原始凭证，下个月可以用红字冲回来。暂估成本对冲需要附件。一般需要先开红冲入库单，冲走原估价入库金额，按红冲入库单分录。

如何做暂估成本对冲分录？

1.临时入库应按无税价临时入库。临时入库凭证？以下附件为入库单。用临时入库单作分录:

借:原材料:**材料；

贷款:应付账款--暂估应付账款-------暂估入库单作为附件附在凭证后面

2.发票来了，先开红冲入库单，冲掉原估值入库金额，按红冲入库单分录:

借：原材料 ：**材料；(红字)

贷款:应付账款--暂估应付账款 （红字）----将红冲入库单附在凭证后面作为附件

3.同时，根据发票上的无税金额开立蓝字入库单，附在发票后面，用发票和蓝字入库单分录:

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**材料；

借款；应纳税--应缴增值税(进项税)

贷：应付账款：**单位(现金、银行存款)

发票到来后，蓝字入库单和发票是凭证的附件。

以上是暂估成本对冲是否需要附件的全部内容。一般来说，它仍然是必要的。如果您仍然需要更多的会计知识，欢迎继续关注职称评审网络，一些老会计在线为您回答问题。