The stock account is posted with the receipt value based on the purchase order price:

The offsetting entry is posted to the GR/IR clearing account.

The purchase order price is different to the moving average price: At the time of posting, the value in the material master record does not increase in proportion to the stock, so the moving average price changes.

The posting to the cost center is based on the moving average price.

The offsetting entry is posted to the stock account.

The stock and the value are reduced in proportion to the goods withdrawal, so the moving average price in the material master record does not change.

The GR/IR clearing account is cleared on the basis of the purchase order price. The offsetting entry is posted to the vendor account based on the invoice price.

The invoice price is different to the purchase order price: The variance between the purchase order value and the invoice value is posted to the stock account only for the actual stock.

Since only 80 pieces of the material are in stock at the time of invoice receipt, the price difference is debited to the material for 80 pieces only, in this case:

The remainder of the variance is posted to the account "Expenses from price differences", in this case:

The invoice price is different to the purchase order price: When you post the invoice, the system corrects the value in the material master record, so the moving average price changes. The stock in the material master record does not change.