问题已解决
老師,工廠返件有部分是員工承擔,有部分是工廠自己承擔,有部分是供應商承擔,請問工廠承擔這部分科目借貸方是什么?



別人承擔的這部分支出借其他應收款貸銀存
你自己承擔的借生產成本貸應付職工薪酬/原材料
2019 08/29 15:43

84785010 

2019 08/29 15:44
別人承擔這部分貸方不是其它業(yè)務收入嗎?

郭老師 

2019 08/29 15:51
你如果做了成本就是記其他業(yè)務收入,
如果是不做收入了記往來,不用確認收入直接沖往來就可以

84785010 

2019 08/29 15:54
懂了,就是科目要對應的上

郭老師 

2019 08/29 15:57
你好,是的,

84785010 

2019 08/29 15:58
好的,謝謝老師

郭老師 

2019 08/29 16:07
不用客氣的,

84785010 

2019 08/29 16:16
老師,再請問自己承擔的這部分材料已經在含在總成本當中了,如果再做一次不就重復了嗎?如果按照老師的思路,自己承擔的這部分可以單獨做分錄,但是如果要單獨做分錄要怎么做呢?

郭老師 

2019 08/29 16:19
你自己承擔的記成本,不需要確認收入
借生產成本貸原材料

84785010 

2019 08/29 16:24
老師,我的意思是返工件沒有單獨核算成本和原材料,已經在每天的出庫中包含了,現(xiàn)在又想單獨核算,要怎么做好呢?

郭老師 

2019 08/29 16:31
領料的能算出來嗎
制造費用你可以少分攤進去一點

84785010 

2019 08/29 16:33
借貸方科目呢?

郭老師 

2019 08/29 16:35
借生產成本貸原材料/制造費用/應付職工薪酬

84785010 

2019 08/29 16:43
好的,謝謝老師

郭老師 

2019 08/29 17:07
不用客氣的,
