问题已解决
4題中的(3)M材料的減值準(zhǔn)備如何計(jì)算
FAILED
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您好
機(jī)床可變現(xiàn)凈值=(12-0.1)×10=119
成本80+50=130,發(fā)生減值,所以材料也發(fā)生減值
材料成本80,可變現(xiàn)凈值119-50=69,減值為11,跌價(jià)準(zhǔn)備貸方有5,所以計(jì)提6即可。
借資產(chǎn)減值損失6
貸存貨跌價(jià)準(zhǔn)備6
2020 07/10 15:27
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2020 07/10 15:40
不懂為何用119-50,而不是用題目中的68作為可變現(xiàn)凈值
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2020 07/10 15:47
您好
材料是專門(mén)用于生產(chǎn)產(chǎn)品的,并不是銷售的,所以不能用市場(chǎng)價(jià)值來(lái)算可變現(xiàn)凈值。
原材料存在的目的是為了生產(chǎn)產(chǎn)品,所以以產(chǎn)品的可變現(xiàn)凈值倒推。
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2020 07/10 15:48
謝謝老師,明白了。
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2020 07/10 15:50
您好,不客氣的,滿意請(qǐng)五星好評(píng),謝謝
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