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1借在建工程307500
應交稅費應交增值稅進項稅額39675
貸銀行存款347175
借在建工程16000
貸原材料4000
庫存商品﹉5000
應付職工薪酬7000
借固定資產(chǎn)313500
貸在建工程313500
2022 11/01 16:12
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/01 16:13
2借制造費用4
管理費用3
銷售費用3
應交稅費應交增值稅進項稅額1.3
貸銀行存款11.3
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/01 16:14
3借固定資產(chǎn)清理40
累計折舊50
固定資產(chǎn)減值準備10
貸固定資產(chǎn)100
借銀行存款11.3
貸固定資產(chǎn)清理10
應交稅費應交增值稅銷項稅1.3
借固定資產(chǎn)清理1
應交稅費應交增值稅進項稅額0.13
貸銀行存款1.13
借固定資產(chǎn)清理31
貸資產(chǎn)處置損益31
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/01 16:15
4借無形資產(chǎn)100
應交稅費應交增值稅進項稅額6
貸銀行存款106
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/01 16:16
5借銀行存款106
累計攤銷60
貸無形資產(chǎn)100
應交稅費應交增值稅銷項稅6
資產(chǎn)處置損益60
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/01 16:16
6借生產(chǎn)成本-A產(chǎn)品20000
-B產(chǎn)品16000
制造費用6000
管理費用8000
銷售費用4000
研發(fā)支出資本化支出~6000
貸應付職工薪酬60000
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/01 16:18
8借生產(chǎn)成本60*1200*1.13=81360
制造費用20*1200*1.13=27120
管理費用15*1200*1.13=20340
銷售費用5*1200*1.13=6780
貸應付職工薪酬135600
借應付職工薪酬135600
貸主營業(yè)務收入100*1200=120000
應交稅費應交增值稅銷項稅15600
借主營業(yè)務成本80000
貸庫存商品80000
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 11/01 16:21
?借固定資產(chǎn)313500 貸在建工程313500 這一步是為什么
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 11/01 16:22
值為什么是這個數(shù)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/01 16:23
固定資產(chǎn)入賬價值是
307500+16000
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 11/01 16:24
第七題的過程呢
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/01 16:26
你單獨把第七題拍一張
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 11/01 16:37
借固定資產(chǎn)清理31 貸資產(chǎn)處置損益31
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 11/01 16:37
這一步是為什么
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/01 16:40
結轉固定資產(chǎn)清理的過程
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 11/01 16:42
字就只能那么大 不好重新拍
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 11/01 16:43
為什么是31?
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/01 16:44
7.借生產(chǎn)成本-A產(chǎn)品20000*0.45=9000
-B產(chǎn)品16000*0.45=7200
制造費用2700
管理費用3600
銷售費用1800
研發(fā)支出資本化支出~6000*0.45=2700
貸應付職工薪酬60000*0.45=27000
![](/wenda/img/newWd/sysp_btn_eye.png)