问题已解决
2、甲公司2018年11月初與乙公司簽訂A產(chǎn)品的產(chǎn)銷合同,合同約定甲公司在2019年4月前要生產(chǎn)100件A商品,以每件1萬元的價格銷售給乙公司,如果未按合同發(fā)貨則由甲公司支付總價款4%的違約金。甲公司在開始A產(chǎn)品生產(chǎn)時發(fā)現(xiàn)由于材料、人工費用的上漲,A產(chǎn)品的單位生產(chǎn)成本已升至每件1.1萬元。則甲公司只有繼續(xù)履約才能將損失降至最低。做出2018年末相關賬務處理。
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借營業(yè)外支出4
貸預計負債4
2022 03/15 13:49
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2022 03/15 13:58
題目那好像錯了,是40%
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2022 03/15 14:00
然后答案說:如果違約金只有3萬元,會支付違約金,請問3萬是怎么計算出來的呢
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2022 03/15 14:01
這樣看也算不出來的
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2022 03/15 14:09
因為執(zhí)行合同:100*(1.1-1)=10
不執(zhí)行合同:100*1*40% =40
所以選擇執(zhí)行合同
2018年末會計分錄為:
借:營業(yè)外支出10
貸:預計負債10
等產(chǎn)品生產(chǎn)出來后的會計分錄為
借:預計負債10
貸:庫存商品10
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2022 03/15 14:09
這個等產(chǎn)品生產(chǎn)出來后的分錄在這個題目中需要寫嗎
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2022 03/15 14:10
題目沒有說已經(jīng)有標的存在啊
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2022 03/15 14:11
標是什么呀
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2022 03/15 14:16
就是呀生產(chǎn)的額物品啊
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