■ MM
①入庫時点(MIGO)
原材料＊ / 入庫請求仮勘定
差異勘定(仕入価格差異）
→原材料の金額 = 品目.標準原価 x 購入数量
→入庫請求仮勘定 = 実際の購買金額
②請求書照合ESR(MIRO)
入庫請求仮勘定 / 買掛金
仮払消費税
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