问题已解决
請問合并報表中的營業(yè)收入是借方表示增加嗎?
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借方發(fā)生表示是減少的額
2021 06/03 15:23
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2021 06/03 15:26
500不是說假設全部賣了嗎?賣了就是交易實現(xiàn)了干嘛還要抵消呢?
FAILED
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2021 06/03 15:27
未實現(xiàn)的不是說要抵消嗎?怎么這40又是轉回呢?
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辜老師 
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2021 06/03 16:00
只有未出售的20%留在存貨里面,所以要抵消
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2021 06/03 16:07
怎么抵?借營業(yè)成本貸存貨這個分錄表示他沒有抵消啊
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2021 06/03 17:08
你整體來看
借:營業(yè)收入? 500
貸:營業(yè)成本 460
存貨? 40
這里就是吧沒有銷售出去的40的存貨抵減掉
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2021 06/03 17:25
借營業(yè)收入貸營業(yè)成本然后借營業(yè)成本貸存貨這些分錄到底怎么解釋?
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2021 06/03 17:34
就是先視同內部交易全部出售,然后再把沒有出售的存貨抵消
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2021 06/03 17:35
麻煩在說詳細點
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2021 06/03 17:36
是不是借營業(yè)收入貸營業(yè)成本表示將假設已經完成的交易反向抵消了?
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2021 06/03 17:39
然后借營業(yè)成本貸存貨表示將未售出的損益部分從已經抵消了的500里轉回來了
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2021 06/03 17:57
是的,就是你這樣理解的
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2021 06/03 18:37
哪怎么說是抵消未售出損益了呢?
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2021 06/03 18:39
哪40本來是在500里一同被抵消了又轉回了,哪不就還是沒有抵消嗎?
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2021 06/07 19:09
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2021 06/25 09:36
你做分錄抵消
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