假退库，别名假退料，是会计术语，是指月末将已被领用但并未实际使用(耗用)的原材料等填制红字领料单，退回仓库;下月初填制相同内容的蓝字领料单等额领回，而实物不需移动的一种会计处理程序。

• 中文名称 假退库
• 别名 假退料
• 类型 会计术语
• 运用 经济领域

简介

　　也就是说这些辅助材料的实物并不流转，仍由车间保管，但在账上要进行退库、出库的账面流转记录,假退库只是在帐上进行的"虚拟退库"。

　　假退库最常见于餐饮企业的厨房成本核算，部分工业企业也会涉及。

　　假退库只是一种成本核算方式，计价仍应按照《企业会计准则》中规定的先进先出法、移动加权平均法、月末一次加权平均法和个别计价法四选其一进行核算。

　　餐饮企业假退库通常采用退库材料的本月最近一次采购单价乘以退库数量来确定假退库金额，属于采用先进先出法核算。

英文释义

　　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.