问题已解决
一直沒弄明白原材料按計(jì)劃成本核算發(fā)出材料時(shí)的分錄。想討論一下
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你好,您是哪里沒有明折呢;
2020 08/15 21:32
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2020 08/15 21:38
我也說不出來,就是沒理解 都沒有理解清楚,老師,能不能為了方便我理解,拿一道題原材料的舉例子,包括購(gòu)入材料 發(fā)出材料的分錄。我書上的看不懂 其實(shí)對(duì)我來說t型賬那種比我看分錄更不好理解
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2020 08/15 21:42
你好,您看下
比如發(fā)出材料計(jì)劃成本1000,材料成本差異率是2%,表示是超支差
平時(shí)領(lǐng)用材料按計(jì)劃成本
借,生產(chǎn)成本1000
貸,原材料 1000
月末將計(jì)劃成本調(diào)整為實(shí)際成本
借,生產(chǎn)成本1000*2%
貸,材料成本差異1000*2%
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2020 08/15 21:47
老師 那個(gè)是乘還是除啊?
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2020 08/15 21:48
你好,生產(chǎn)成本1000*2%——是100乘以2%
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2020 08/15 21:53
所以實(shí)際成本是1000加20對(duì)嗎
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2020 08/15 21:59
你好,所以實(shí)際成本是1000加20對(duì)嗎——對(duì)的呢;
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2020 08/15 22:13
好,謝謝,弄明白了
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2020 08/16 05:37
不客氣的,祝您學(xué)習(xí)愉快
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