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老師,像金蝶軟件,前期研發(fā)出來(lái)了,后期很多次的出售,那這出售對(duì)應(yīng)的成本是怎么計(jì)算?
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研發(fā)出來(lái)的,做無(wú)形資產(chǎn)。然后,銷售結(jié)轉(zhuǎn)的成本是無(wú)形資產(chǎn)攤銷。
2024 10/13 16:14
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2024 10/13 16:15
你的意思不管我這個(gè)月出售多少套金蝶軟件,這個(gè)成本就是這個(gè)無(wú)形資產(chǎn)攤銷的金額對(duì)嗎?
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郭老師 
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2024 10/13 16:18
是的,對(duì)的,是這么做的
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2024 10/13 16:22
那銷售時(shí)銷售人員的成本就進(jìn)到銷售成本?
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郭老師 
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2024 10/13 16:22
不可以的,屬于銷售費(fèi)用
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2024 10/13 16:23
銷售人員發(fā)生的費(fèi)用進(jìn)到銷售費(fèi)用對(duì)吧?
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郭老師 
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2024 10/13 16:23
是的對(duì)的是的對(duì)的。
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2024 10/13 16:24
老師,你這說(shuō)的是對(duì)的不?
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郭老師 
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2024 10/13 16:25
銷售人員的工資屬于銷售費(fèi)用,不做主營(yíng)業(yè)務(wù)成本
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2024 10/13 16:27
老師,我是想說(shuō)這樣確定銷售軟件的成本是對(duì)的嗎?
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郭老師 
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2024 10/13 16:28
你好,對(duì)的是的,軟件的成本就是你的軟件的無(wú)形資產(chǎn)的攤銷呀。
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2024 10/13 16:28
賣的是使用權(quán)
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2024 10/13 16:35
對(duì)的是的,如果你賣的是所有權(quán)的話,貸無(wú)形資產(chǎn)了。現(xiàn)在是做貸,累計(jì)攤銷。
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