假退庫，別名假退料，是會計術語，是指月末將已被領用但並未實際使用（耗用）的原材料等填制紅字領料單，退回倉庫；下月初填制相同內容的藍字領料單等額領回，而實物不需移動的一種會計處理程式。
基本介紹
- 中文名：假退庫
- 別名：假退料
- 類型：會計術語
- 運用：經濟領域
簡介,英文釋義,
簡介
也就是說這些輔助材料的實物並不流轉，仍由車間保管，但在賬上要進行退庫、出庫的賬面流轉記錄,假退庫只是在帳上進行的“虛擬退庫”。
假退庫最常見於餐飲企業的廚房成本核算，部分工業企業也會涉及。
假退庫只是一種成本核算方式，計價仍應按照《企業會計準則》中規定的先進先出法、移動加權平均法、月末一次加權平均法和個別計價法四選其一進行核算。
餐飲企業假退庫通常採用退庫材料的本月最近一次採購單價乘以退庫數量來確定假退庫金額，屬於採用先進先出法核算。
英文釋義
As a maker of truly wondrous items Lineage1 adena with real magic beyond normal beauty, an Azerothian jewelcrafter may have even more love for the fine details that makes each gem different than his or her earth-bound counterpart. Thus, when thinking about your character's jewelcrafting skill, you might find it silkroad online gold useful to consider different ways in which a particular gem might be cut, and how that might effect the magic within it. For example, you might Maple Story mesos say that if you cut the a Crimson Spinel with precise designs that magnify its sparkling brightness, then you might get a Bright Crimson Spinel; but if you cut it in simpler way, such Lightninghoof-Alliance wow gold that magical runes can be inscribed on various sides (so small that you can barely see them, even with a magnifying glass) then you might Lightninghoof-Horde wow gold get a Runed Crimson Spinel.
