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老師好,我公司是農(nóng)業(yè)種植的蔬菜,購(gòu)買(mǎi)什么滴灌帶、打孔器、過(guò)濾器、微噴帶等不能歸集到某一種蔬菜中,計(jì)入的會(huì)計(jì)分錄怎么寫(xiě)?
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暗老師
金牌答疑老师
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你好,按你公司的情況, 這類(lèi)可以歸集到成本中
2021 09/06 17:23
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2021 09/06 17:25
分錄怎么做?
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2021 09/06 17:26
比如說(shuō)滴灌帶:
借:主營(yíng)業(yè)務(wù)成本-滴灌帶? 100
? ? 貸:銀行存款/庫(kù)存現(xiàn)金? ? ?100
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2021 09/06 17:27
如果先通過(guò)消耗性生物資產(chǎn)歸集的話,怎么做分錄?
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2021 09/06 17:36
外購(gòu)時(shí):
借:消耗性生物資產(chǎn)
貸:銀行存款/庫(kù)存現(xiàn)金
收獲農(nóng)產(chǎn)品時(shí):
借:主營(yíng)業(yè)務(wù)成本
貸:消耗性生物資產(chǎn)
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