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原材料和庫(kù)存商品在資產(chǎn)負(fù)債表中填列在哪里?
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填寫(xiě)在資產(chǎn)負(fù)債表左半部分,在“存貨”中列示
2019 12/14 16:54
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2019 12/14 16:58
生產(chǎn)成本和制造費(fèi)用呢?
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江老師 
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2019 12/14 16:59
這個(gè)全部是屬于存貨列示的內(nèi)容
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2019 12/14 17:00
生產(chǎn)成本和制造費(fèi)用不是在主營(yíng)業(yè)務(wù)成本和其他業(yè)務(wù)成本填列嗎?
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江老師 
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2019 12/14 17:01
生產(chǎn)成本和制造費(fèi)用,表示工業(yè)企業(yè)中的“在產(chǎn)品”,這個(gè)與銷售業(yè)務(wù)無(wú)關(guān),不是銷售的成本,在產(chǎn)品屬于存貨的范疇
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