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第一句話,期初賬面余額1200,對(duì)應(yīng)跌價(jià)120,它的賬面是1200還是1200-120
FAILED
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我同學(xué)他的賬面價(jià)值為一千二減120。
2021 03/26 09:08
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2021 03/26 09:15
后面怎么解題?
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2021 03/26 09:20
庫(kù)存商品月末余額=1200+ (200+10+2)-300=1112(萬(wàn)元); 2018年6月30日計(jì)提減值準(zhǔn)備前存貨跌價(jià)準(zhǔn)備的余額=120-120/1200×300 (當(dāng)期銷售存貨結(jié)轉(zhuǎn)的存貨跌價(jià)準(zhǔn)備)= 90(萬(wàn)元);存貨月末可變現(xiàn)凈值=1100 -25=1075(萬(wàn)元),存貨跌價(jià)準(zhǔn)備的月末應(yīng)有余額=1112-1075=37(萬(wàn)元),本月應(yīng)轉(zhuǎn)回存貨跌價(jià)準(zhǔn)備=90-37=53 (萬(wàn)元)。
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2021 03/26 09:21
解題的時(shí)候用賬面余額,不是用賬面價(jià)值嗎?
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2021 03/26 09:24
你好同學(xué),先算賬賬面余額。其次,在算存貨跌價(jià)準(zhǔn)備余額。
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2021 03/26 09:26
存貨不考慮賬面價(jià)值嗎?
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2021 03/26 09:27
你好同學(xué),算有沒(méi)有跌價(jià)是不考慮賬面價(jià)值
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