问题已解决
財(cái)務(wù)會(huì)計(jì)科目之各種算法
FAILED
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1.材料成本差異的計(jì)算過(guò)程是
(10+5 +5)/(230 +355+ 415)=2%
2020 06/23 11:35
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 06/23 11:36
2.發(fā)出材料承擔(dān)的材料成本差異
750*2%=15
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 06/23 11:36
實(shí)際成本的計(jì)算過(guò)程是
750+ 15=765
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 06/23 11:36
3.結(jié)存材料的計(jì)劃成本是
230 +355+ 415-750=250
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 06/23 11:36
結(jié)存材料的實(shí)際成本250*1.02=255
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