問題已解決
老師,這題的成本差異率取得數(shù)字沒有看懂?這個我是用下題的數(shù)據(jù)反算的蒙對的
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
業(yè)務(wù)2實際成本202
計劃成本1000*0.21=210
材料成本差異202-210=-8
2022 08/03 10:40
![](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 08/03 10:42
業(yè)務(wù)3實際成本500+5+2+1=508
計劃成本是1999*0.24=479.76
材料成本差異508-479.76=28.24
![](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 08/03 10:42
業(yè)務(wù)4實際成本是600
計劃成本3000*0.21=630
材料成本差異600-630=-30
![](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 08/03 10:44
業(yè)務(wù)3實際成本500+5+2+1=508
計劃成本是1999*0.21=419.79
材料成本差異508-419.79=88.21
![](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 08/03 10:45
材料成本差異率的計算
(-300-8+88.21-30)/(2500+210+419.79+630)*100%=-6.64%
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784984 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/03 10:54
業(yè)務(wù)3實際成本500 5 2 1=508
計劃成本是1999*0.24=479.76
材料成本差異508-479.76=28.24」
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這個材料③的運費價格是含稅價,計入成本的話不用價稅分離嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784984 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/03 10:57
材料③計劃成本應(yīng)該是1999*0.21吧?
![](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 08/03 10:57
業(yè)務(wù)3第一次我寫錯了,你看后邊這
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784984 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/03 10:59
那個運費價格要價稅分離嗎
![](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 08/03 11:02
運費是普通發(fā)票不需要價稅分離的
![](/wenda/img/newWd/sysp_btn_eye.png)