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有個(gè)商品采購(gòu)入庫(kù)時(shí)暫估入庫(kù)金額比實(shí)際收到發(fā)票的金額多了0.04元,導(dǎo)致該商品明細(xì)賬貸方有0.04元余額。需要調(diào)賬嗎?
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你好,調(diào)到管理費(fèi)用就可以
借,庫(kù)存商品
貸,待處理財(cái)產(chǎn)損益
借,待處理財(cái)產(chǎn)損益
貸,管理費(fèi)用
2020 07/10 15:07
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2020 07/10 16:08
老師,你好。待處理財(cái)產(chǎn)損益是資產(chǎn)類還是損益科目?這科目一般什么情況下使用?
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立紅老師 
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2020 07/10 16:09
你好,是資產(chǎn)類,是資產(chǎn)盤盈或盤虧時(shí)使用的。
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2020 07/10 16:17
暫估金額多了也算盤盈嗎?
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2020 07/10 16:19
你好,因?yàn)檫@個(gè)金額不大,所以就按盤盈處理了;正常處理,是先將暫估的紅字沖掉,然后再按發(fā)票重新入賬。
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2020 07/10 16:27
老師,你好。我的分錄是這樣的:
1、借:庫(kù)存商品-某商品 100.04
貸:應(yīng)付賬款-暫估入庫(kù) 100.04
2、紅沖分錄1
3、收到發(fā)票后按發(fā)票入賬 借:庫(kù)存商品-某商品 100
貸:應(yīng)付賬款-暫估入庫(kù) 100
4、導(dǎo)致該商品明細(xì)賬和科目余額表期未余額多出0.04元(貸方)
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2020 07/10 16:29
你好,
1、借:庫(kù)存商品-某商品 100.04
貸:應(yīng)付賬款-暫估入庫(kù) 100.04
2、紅沖分錄1
借:庫(kù)存商品-某商品 負(fù)數(shù)100.04
貸:應(yīng)付賬款-暫估入庫(kù) 負(fù)數(shù) 100.04——這步就應(yīng)該沖平了呢
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2020 07/10 17:05
老師,你好。不好意思。剛看漏了一筆分錄。是暫估入庫(kù),然后當(dāng)月領(lǐng)用,成本金額按暫估入賬金額,次月發(fā)票回來,紅沖暫估入庫(kù)金額,然后再按發(fā)票金額入賬,導(dǎo)致該商品貸方余額產(chǎn)生0.04元
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2020 07/10 17:08
你好,是按100.04轉(zhuǎn)了主營(yíng)業(yè)務(wù)成本,對(duì)么?
借,庫(kù)存商品0.04
貸,主營(yíng)業(yè)務(wù)成本0.04
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2020 07/10 17:32
好的,謝謝老師,如果全部領(lǐng)用完時(shí)主營(yíng)業(yè)務(wù)成本金額比發(fā)票金額少了呢?怎么做賬?
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2020 07/10 17:43
借,庫(kù)存商品0.04
貸,主營(yíng)業(yè)務(wù)成本0.04 老師,你好。為什么借方不是本年利潤(rùn)而是庫(kù)存商品呢?月未結(jié)轉(zhuǎn)時(shí)多出成本結(jié)轉(zhuǎn)到本年利潤(rùn)了呀?
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2020 07/10 20:32
你好,現(xiàn)在計(jì)入主營(yíng)業(yè)務(wù)成本,月末將主營(yíng)業(yè)務(wù)成本轉(zhuǎn)入本年利潤(rùn)就可以的。
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