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想請(qǐng)問,餐飲店月末盤點(diǎn)表如何做會(huì)計(jì)分錄
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盤點(diǎn)的數(shù)據(jù)沖減本月的主營(yíng)業(yè)務(wù)成本。增加原材料的金額
2019 05/11 11:42
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2019 05/11 12:28
我的理解是購(gòu)進(jìn)原材料時(shí)分錄:借:原材料、貸:現(xiàn)金或銀行存款,廚房領(lǐng)用時(shí)分錄:借:主營(yíng)業(yè)務(wù)成本、貸:原材料,月末盤點(diǎn)按盤點(diǎn)表入賬分錄:借:主營(yíng)業(yè)務(wù)成本(紅字沖)、貸:原材料(紅字沖),紅沖成本的話,本來該入成本的又被沖減了呀,購(gòu)進(jìn)原材料時(shí)就入了賬,按盤點(diǎn)表再增加原材料的話不是重復(fù)入賬了嗎?有點(diǎn)疑惑,請(qǐng)老師解答一下,謝謝
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江老師 
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2019 05/11 12:33
這個(gè)不是重復(fù)入賬,假定期初沒有原材料,本月材料10萬(wàn)元原材料,全部入了主營(yíng)業(yè)務(wù)成本10萬(wàn)元,期末盤點(diǎn)有原材料1萬(wàn)元,實(shí)際上沖減1萬(wàn)元的主營(yíng)業(yè)務(wù)成本,就是本月的主營(yíng)業(yè)務(wù)成本是9萬(wàn)元。與記賬的入的主營(yíng)業(yè)務(wù)成本9萬(wàn)元相符。
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2019 05/11 13:59
如果本月購(gòu)進(jìn)原材料3元,領(lǐng)用1萬(wàn)元入主營(yíng)業(yè)務(wù)成本,期末盤點(diǎn)結(jié)存2萬(wàn)元就不能沖減成本,也不能增加原材料對(duì)吧,盤點(diǎn)表不能做會(huì)計(jì)分錄,只能作為月末盤點(diǎn)對(duì)賬依據(jù)嗎?
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2019 05/11 14:05
如果本月購(gòu)進(jìn)材料5元一次入主營(yíng)業(yè)務(wù)成本,借:主營(yíng)業(yè)務(wù)成本、貸:現(xiàn)金或銀行存款,月末盤點(diǎn)結(jié)存2萬(wàn)元材料,分錄怎么做?
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江老師 
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2019 05/11 14:32
一、如果本月購(gòu)進(jìn)原材料3元,領(lǐng)用1萬(wàn)元入主營(yíng)業(yè)務(wù)成本,期末盤點(diǎn)結(jié)存2萬(wàn)元就不能沖減成本,也不能增加原材料對(duì)吧,盤點(diǎn)表不能做會(huì)計(jì)分錄,只能作為月末盤點(diǎn)對(duì)賬依據(jù)。
二、第二個(gè)問題,這個(gè)肯定是上月有結(jié)存原材料的數(shù)據(jù)。不然在本月采購(gòu)的原材料全部計(jì)入主營(yíng)業(yè)務(wù)成本情況下,不可能是期末盤點(diǎn)結(jié)存的原材料
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