问题已解决
購入車間內(nèi)部用于拉貨的小推車,價值200元計入什么科目及明細



你好 計入制造費用-推車里面去就行了
2019 10/17 10:45

84785005 

2019 10/17 10:46
要單獨列個二級推車嗎?這個可以計入到二級工具里面嗎?

meizi老師 

2019 10/17 10:47
你好 是的 如果你們有工具的話 也可以計入這個明細里面

84785005 

2019 10/17 10:49
像一些電鉆、絲錐這些都是可以計入制照費用-工具的吧

meizi老師 

2019 10/17 10:50
嗯 可以的 這些小額的話 你可以計入工具或者低值易耗品也行的

84785005 

2019 10/17 10:51
那這些小額的一般是計入到哪個里面?或者有沒有規(guī)定

84785005 

2019 10/17 10:51
還有買的透明膠、美紋膠、拉伸膜這些好像就不能計入工具了吧

meizi老師 

2019 10/17 10:52
你好 這個沒有具體規(guī)定 你可以先買的時候做 借制造費用-低值易耗品或者工具 貸銀行存款就行了

84785005 

2019 10/17 10:53
低值易耗品不是要先計入周轉(zhuǎn)材料么

meizi老師 

2019 10/17 10:55
你好 你如果買的很多的話 可以走周轉(zhuǎn)材料-低值易耗品來體現(xiàn) 買的少的話直接做制造費用 免得到時還有領(lǐng)用分攤的分錄

84785005 

2019 10/17 10:59
還有買的透明膠、美紋膠、拉伸膜這些計入什么二級呢

meizi老師 

2019 10/17 11:13
你好 這些直接計入制造費用-其他或者就行了
