问题已解决
老師好,請問公司銷售一批服裝, 借:庫存商品 20000 貸:主營業(yè)務(wù)收入 19417.47 應(yīng)交稅費~應(yīng)交增值稅~銷項稅 582.53 請問結(jié)轉(zhuǎn)成本 分錄 借:主營業(yè)務(wù)成本 19417.47 貸:庫存商品 19417.47 對嗎?
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不對
發(fā)生銷售,庫存商品應(yīng)該是減少而不是增加,銷售借方應(yīng)該是應(yīng)收賬款或者銀行存款。
2020 06/13 19:18
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小魚老師 
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2020 06/13 19:19
結(jié)轉(zhuǎn)分錄金額也不對
主營業(yè)務(wù)收入應(yīng)該比成本價高
除非我們虧的賣
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小魚老師 
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2020 06/13 19:19
主營業(yè)務(wù)成本是成本價哦
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2020 06/13 19:19
手誤,第一筆分錄借方是庫存現(xiàn)金
我主要想問,月末結(jié)轉(zhuǎn)成本時分錄對嗎?
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小魚老師 
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2020 06/13 19:20
分錄對,金額不對,除非是虧的賣
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2020 06/13 19:23
月末結(jié)轉(zhuǎn)成本,是按進(jìn)貨那個成本金額結(jié)轉(zhuǎn)對嗎?老師
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小魚老師 
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2020 06/13 19:26
是的同學(xué),您理解的很對,結(jié)轉(zhuǎn)成本都是按照成本價哦,但是需要注意的是成本還包括一些相關(guān)的稅費。
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2020 06/13 19:28
老師能否詳細(xì)說那些相關(guān)稅費呢?謝謝
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2020 06/13 19:30
運輸費、合理的損耗、保險費、裝卸費、關(guān)稅等、都應(yīng)當(dāng)計入存貨的成本哦。
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2020 06/13 19:32
明白了,好久沒在做會計有多東西都忘啦!謝謝老師的提醒。
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2020 06/13 19:36
客氣啦,滿意記得五星好評哦
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