问题已解决
購入的材料,材料已出,現(xiàn)又有材料的費用,可以直接計入主營業(yè)務(wù)成本嗎?
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你好,購進材料應(yīng)當(dāng)計入原材料,生產(chǎn)領(lǐng)用了計入生產(chǎn)成本,如果這個貨物銷售了才結(jié)轉(zhuǎn)到主營業(yè)務(wù)成本的
2018 09/30 16:32
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2018 09/30 16:35
就是材料到生產(chǎn)成本結(jié)轉(zhuǎn)庫存商品,月末庫存商品也出掉了,現(xiàn)在又來材料的費用
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2018 09/30 16:36
你好,又來的材料費用有生產(chǎn)領(lǐng)用嗎
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2018 09/30 16:38
不是,是購入材料的設(shè)計服務(wù)費
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2018 09/30 16:39
你好,那應(yīng)當(dāng)計入材料成本,然后計入生產(chǎn)成本,從生產(chǎn)成本結(jié)轉(zhuǎn)到庫存商品,最后到主營業(yè)務(wù)成本
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2018 09/30 17:03
這個材料已出了,賬上沒這個材料了,
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2018 09/30 17:06
你好,那就做這個分錄
借;原材料 貸;銀行存款等科目
借;生產(chǎn)成本 貸;原材料
借;庫存商品 貸;生產(chǎn)成本
借;主營業(yè)務(wù)成本 貸;庫存商品
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2018 09/30 17:08
那這是做在一起嗎?
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2018 09/30 17:09
你好,可以一張憑證把這四筆分錄一起做了
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2018 09/30 17:10
好的,謝謝。
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2018 09/30 17:12
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對我的回復(fù)及時給予評價。謝謝
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