问题已解决
老師,制造費用期末一定沒余額嗎?
FAILED
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同學您好;制造成本屬于成本類科目一般情況下應該分配給生產(chǎn)成本,所以年末無余額;
2022 04/14 19:54
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2022 04/14 23:01
成本類科目年末也要結轉嗎?
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小明老師 
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2022 04/14 23:03
只是制造成本要結轉到生產(chǎn)成本哦
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小明老師 
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2022 04/14 23:05
結轉分錄為:
借:生產(chǎn)成本-制造費用
貸:制造費用
而生產(chǎn)成本到可以有余額,表示未完工的產(chǎn)品(或者叫半成品)
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