问题已解决
結(jié)轉(zhuǎn)存貨跌價(jià)準(zhǔn)備,最后一筆分錄 借:存貨跌價(jià)準(zhǔn)備 貸:主營業(yè)務(wù)成本 沖減主營業(yè)務(wù)成本怎么理解?
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許老師
金牌答疑老师
职称:注冊會(huì)計(jì)師,中級(jí)會(huì)計(jì)師,經(jīng)濟(jì)師,審計(jì)師,稅務(wù)師,資產(chǎn)評(píng)估師
同學(xué)你好!因?yàn)樵瓉碛?jì)提過分錄
借:資產(chǎn)減值損失
? ? 貸:存貨跌價(jià)準(zhǔn)備
處置對(duì)應(yīng)存貨的話? ? ?是把計(jì)提的存貨跌價(jià)準(zhǔn)則? 相應(yīng)轉(zhuǎn)出的哦
2021 03/09 15:35
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2021 03/09 15:45
貸主營業(yè)務(wù)成本怎么理解
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許老師 
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2021 03/09 15:48
存貨跌價(jià)準(zhǔn)備? ?這個(gè)是存貨的備抵科目
存貨的話(比如庫存商品)? ?結(jié)轉(zhuǎn)? ?是沖減主營業(yè)務(wù)成本的
而它? ? 是借貸反過來的
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2021 03/09 15:50
為什么沖減主營業(yè)務(wù)成本?
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2021 03/09 15:53
我說了啊? ? 是反過來的? ?你看
借:主營業(yè)務(wù)成本
? ? ? ?貸:庫存商品
這個(gè)知道吧
存貨跌價(jià)準(zhǔn)備? ?是備抵科目的? ? ?它本身? 就是讓存貨價(jià)值下降的
所以是
借:存貨跌價(jià)準(zhǔn)備
? ? ? 貸:主營業(yè)務(wù)成本
一般上面兩個(gè)分錄? 是合并的
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2021 03/09 15:55
會(huì)計(jì)學(xué)堂的好多課的知識(shí)點(diǎn)都不理解
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2021 03/09 15:55
還是面授課好
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許老師 
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2021 03/09 15:56
這個(gè)是要慢慢理解的? ?多做題的
誰都不可能? 一口吃個(gè)胖子哦
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