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老師,領(lǐng)用原材料用于研發(fā)設(shè)備的試車,應(yīng)該怎么做賬務(wù)處理?
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你好,這個(gè)應(yīng)該計(jì)入設(shè)備成本,借:在建工程 貸:原材料。
2020 07/16 16:13
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2020 07/16 16:13
那以后,這個(gè)在需要做其他處理嗎?
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2020 07/16 16:14
意思是,領(lǐng)用以后 就再不用管了嗎
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2020 07/16 16:14
這些材料,就當(dāng)廢料了嗎?
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2020 07/16 16:14
嗯,不用管理,材料成本構(gòu)成了設(shè)備的成本一部分。設(shè)備完全完工達(dá)到可使用時(shí)候借:固定資產(chǎn) 貸在建工程即可。
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2020 07/16 16:15
謝謝老師!
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2020 07/16 16:16
老師,我這是用于研發(fā)費(fèi)用的,計(jì)入研發(fā)支出科目,對吧
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2020 07/16 16:20
嗯,如果用于研發(fā)就作為研發(fā)支出。
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