问题已解决
謀妻按計(jì)劃成本進(jìn)行日常核算,計(jì)劃單位成本為每千克20元,某日購(gòu)入材料5000千克,增值稅專用發(fā)票上注明的價(jià)格為90000元,材料尚未到達(dá)。材料到達(dá)時(shí)驗(yàn)收入庫(kù)發(fā)現(xiàn)短缺50千克,經(jīng)查明短缺為運(yùn)輸途中合理?yè)p耗,按實(shí)際數(shù)量入庫(kù),那么原材料入賬價(jià)值為多少?材料到達(dá)時(shí)會(huì)計(jì)分錄怎么做?
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你好
原材料實(shí)際成本=90000
計(jì)劃成本=(5000—50)*20=99000
材料到達(dá)時(shí)會(huì)計(jì)分錄
借;原材料99000
貸 ;材料采購(gòu)90000
材料成本差異9000
2020 08/13 17:40
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2020 08/13 17:42
你好,計(jì)劃成本=實(shí)際入庫(kù)數(shù)量*計(jì)劃單位成本
實(shí)際入庫(kù)數(shù)量是需要減去合理?yè)p耗50公斤的
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2020 08/13 17:41
計(jì)劃成本為什么要減去合理?yè)p耗
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