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實(shí)務(wù)
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老師看看這個算法好像還要做分錄
FAILED
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材料實(shí)際成本計(jì)算是3700*5*(1+0.02)=18870
2022 03/30 13:15
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2022 03/30 13:16
單位成本是18870/3700=5.1
材料分配率2400*5.1/2000=6.12
甲產(chǎn)品分配6.12*4*200=4896
乙產(chǎn)品分配6.12*6*400=14688
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2022 03/30 13:18
借生產(chǎn)成本-甲產(chǎn)品6426
-乙產(chǎn)品15708
制造費(fèi)用3060
管理費(fèi)用1020
貸原材料
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