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現(xiàn)在2021年的研發(fā)費(fèi)用錯(cuò)記到生產(chǎn)成本里,現(xiàn)在該如何調(diào)整
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
關(guān)鍵是這個(gè)生產(chǎn)成本已經(jīng)結(jié)轉(zhuǎn)的商品出售沒(méi)?
2023 01/06 09:48
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785043 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 01/06 09:48
生產(chǎn)成本沒(méi)有結(jié)轉(zhuǎn)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785043 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 01/06 09:49
還在生產(chǎn)成本里
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 01/06 09:52
借:研發(fā)支出
貸:生產(chǎn)成本
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785043 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 01/06 09:53
直接這樣做一筆調(diào)整的分錄嗎,
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785043 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 01/06 09:54
不涉及以前年度損益調(diào)整這個(gè)科目嗎
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 01/06 09:56
是的,不涉及以前年度損益調(diào)整
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785043 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 01/06 09:58
如果結(jié)轉(zhuǎn)成商品銷(xiāo)售了呢
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 01/06 10:02
現(xiàn)在還沒(méi)銷(xiāo)售哈,就那樣處理了就是
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785043 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 01/06 10:04
我就問(wèn)如果銷(xiāo)售了了呢,怎么調(diào)整,是通過(guò)以前年度損益科目調(diào)嗎?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 01/06 10:12
是的,通過(guò)以前年度損益科目
![](/wenda/img/newWd/sysp_btn_eye.png)