問題已解決
材料的實(shí)際成本及結(jié)存材料的實(shí)際成本怎么計(jì)算?
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你好需要計(jì)算做好了發(fā)給你
2021 10/09 09:16
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 10/09 09:20
好的,謝謝老師
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/09 09:57
1、借材料采購90000
應(yīng)交稅費(fèi)-進(jìn)項(xiàng)稅額11700
貸銀行存款101700
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/09 09:57
2、借原材料90000
貸材料采購90000
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/09 09:58
借原材料9000
貸材料成本差異9000
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/09 09:59
3、借原材料88000
應(yīng)交稅費(fèi)-進(jìn)項(xiàng)稅額11440
貸應(yīng)付賬款 99440
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/09 09:59
借材料成本差異8000
貸原材料8000
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/09 10:00
4、借生產(chǎn)成本-基本生產(chǎn)成本44000
-輔助生產(chǎn)成本20000
制造費(fèi)用14000
管理費(fèi)用6000
貸原材料84000
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/09 10:03
材料成本差異率的計(jì)算是(6152+8000-9000)/(30000+99000+80000)*100%=2.47%
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/09 10:04
6月發(fā)出材料的實(shí)際成本是84000*(1+2.47%)=86070.66
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/09 10:05
期末結(jié)存材料的實(shí)際成本
(30000+99000+80000-84000)*(1+2.47%)
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