公司退原材料涉及的科目通常包括原材料、应付账款和预付账款等。

在会计处理中，当公司退回原材料时，应将原材料科目借记为红字，以表示原材料的减少。同时，根据退货的原因，可能需要将应付账款或预付账款科目贷记为红字，以冲减相应的负债或资产。

具体而言，如果退货是因为质量问题或退货退款等原因，应将应付账款科目贷记为红字，以冲减相应的应付账款。如果退货是因为购买错误或不符合要求等原因，应将预付账款科目贷记为红字，以冲减相应的预付账款。

此外，如果退货涉及退货成本和运输费用等额外费用，还需要将相应的费用科目借记为蓝字，以记录费用的发生。

英文对照阅读

What accounting subjects are involved when a company returns raw materials?

When a company returns raw materials, the involved accounting subjects typically include Raw Materials, Accounts Payable, and Accounts Receivable.

In accounting processing, when the company returns the raw materials, the Raw Materials account should be debited in red to indicate the decrease in raw materials. At the same time, depending on the reason for the return, the Accounts Payable or Accounts Receivable account may need to be credited in red to offset the corresponding liability or asset.

Specifically, if the return is due to quality issues or return and refund reasons, the Accounts Payable account should be credited in red to offset the corresponding payables. If the return is due to purchase errors or non-conformities, the Accounts Receivable account should be credited in red to offset the corresponding receivables.

In addition, if the return involves additional expenses such as return costs and shipping expenses, the corresponding expense accounts should be debited in blue to record the occurrence of expenses.