问题已解决
購入商品采用售價金額核算,按照驗收入庫商品的售價: 借:庫存商品(售價) 貸:銀行存款(進(jìn)價) 商品進(jìn)銷差價 是這么寫分錄嗎?
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你好,是的,分錄沒問題。
2020 11/10 23:37
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2020 11/11 06:44
老師,為什么這樣寫?為什么銀行存款是進(jìn)價?庫存商品是售價?
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宇飛老師 
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2020 11/11 08:04
售價金額法下就是用售價核算存貨進(jìn)銷存的,銀行存款表示實際進(jìn)價,兩者差異就是進(jìn)銷差價。
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2020 11/11 08:11
差異是誰減誰?
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宇飛老師 
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2020 11/11 08:13
就是售價減去進(jìn)價金額,如果售價大于進(jìn)價,差額在貸方,否則在借方
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2020 11/11 08:17
老師,這個實際成本 計劃成本 不一樣是吧?
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宇飛老師 
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2020 11/11 08:19
處理一樣的,實際成本減去計劃成本是材料成本差異。
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2020 11/11 08:20
老師,那售價和進(jìn)價 哪個是計劃哪個是實際, 售價是計劃吧?進(jìn)價是實際?
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2020 11/11 08:21
嗯對的,售價是計劃,進(jìn)價是實際
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2020 11/11 08:23
就是實際成本 計劃成本里,是 實際-計劃=差異,那 售價 計劃 是不是也是應(yīng)該 進(jìn)價-售價=差異? 因為進(jìn)價相當(dāng)于實際,售價相當(dāng)于計劃
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宇飛老師 
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2020 11/11 08:25
哪個減去哪個都可以,方向弄對就可以了
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2020 11/11 08:26
實際小于計劃(售價)都是節(jié)約,反之超支
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2020 11/11 08:28
實際小于計劃(售價)都是節(jié)約,反之超支
節(jié)約是負(fù)數(shù),我記在貸方還是借方來?
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2020 11/11 08:49
老師,這個是不是和原材料入庫一樣,實際-計劃=正數(shù) 記在借方 ,負(fù)數(shù) 記在貸方
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2020 11/11 08:59
不要去死記硬背,你把借方貸方數(shù)字寫上去,哪邊差了就補哪邊就好了。
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