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A公司為增值稅一般納稅人。7月1日結(jié)存A材料1000千克,單位成本50元。7月份A材料的收發(fā)業(yè)務(wù)如下: (1)5日,從外地購(gòu)入A材料5 000千克,價(jià)款235 600元,增值稅30 628元,運(yùn)雜費(fèi)2 100元,其中運(yùn)費(fèi)可予以抵扣的進(jìn)項(xiàng)稅為100元。A材料驗(yàn)收入庫(kù)時(shí)實(shí)收 4 950千克,短缺50千克屬于定額內(nèi)合理?yè)p耗。 (2)8日,生產(chǎn)領(lǐng)用A材料2 800千克。 (3)12日,在本市購(gòu)入A材料3 000千克,價(jià)款 145 500元,增值稅18 915元,材料已驗(yàn)收入庫(kù)。 (4)15日,生產(chǎn)領(lǐng)用A材料3 600千克。 (5)20日,從外地某公司購(gòu)入A、B兩種材料,其中A材料2 500千克,單價(jià)45.70元,價(jià)款114 250元,B材料2 500千克,單價(jià)100元,價(jià)款250 000元,兩種材料的增值稅共為47352.5元。另外,兩種材料的運(yùn)雜費(fèi)共為1 560元,其中運(yùn)費(fèi)可予以抵扣的進(jìn)項(xiàng)稅為60元。兩種材料已驗(yàn)收入庫(kù),運(yùn)雜費(fèi)按材料的重量分配。 (6)24日,生產(chǎn)領(lǐng)用A材料4 000千克。 要求:
FAILED
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業(yè)務(wù)1總成本235600+2400=238000
單位成本238000/4950=48.08
業(yè)務(wù)3總成本是145500單位成本145500/3000=48.5
業(yè)務(wù)4總成本是250000+1500*1/2=250750
單位成本是250750/2500=100.3
2022 04/20 14:22
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2022 04/20 14:25
2.發(fā)出材料的實(shí)際成本是
1000*50+1800*48.08+3200*48.08+400*48.5+2600/48.5+1400*100.3
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2022 04/20 14:25
期末結(jié)存材料數(shù)量是
1000+5000-2800+3000-3600+2500-4000=1100
結(jié)存材料成本1100*100.3=110330
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2022 04/20 14:29
老師我想問一下算結(jié)存材料成本時(shí)有五號(hào)的五十千克定額合理?yè)p耗,我是用原來的五千算還是用四千九百五十算呢
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2022 04/20 14:29
這里是實(shí)際入庫(kù)數(shù)量4950
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2022 04/20 14:31
老師您能幫我看看我寫的有沒問題嗎
FAILED
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2022 04/20 14:32
我感覺我我寫的好像和您的不大一樣
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2022 04/20 14:36
業(yè)務(wù)5你怎么沒計(jì)算也
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2022 04/20 14:39
業(yè)余5不就是那個(gè)二十日嗎
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2022 04/20 14:45
我看到了我把B的當(dāng)做A的了成本,你的是對(duì)的
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2022 04/20 14:46
就是第二題我不知道用五千算還是用四千九百五十算
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2022 04/20 14:55
這里用4950實(shí)際入庫(kù)數(shù)量
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2022 04/20 14:56
那我就是第二題寫錯(cuò)了是嗎
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2022 04/20 14:58
就是說接下來所有有五號(hào)的材料都用五千九百五十算是嗎
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2022 04/20 14:59
4950不是5950實(shí)際入庫(kù)這里是
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2022 04/20 15:00
打錯(cuò)了,不好意思
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2022 04/20 15:21
嗯問題結(jié)局了就可以
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