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第二張的問題是在第一張的基礎(chǔ)來做的 怎么做啊
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同學(xué)你好,(1)購(gòu)入110000+1600=111600,入庫110000
(2)購(gòu)入150000+2000=152000,入庫160000
(3)材料采購(gòu)37.5×4000+2400=152400(實(shí)際成本)
(4)原材料38×3950=15100(合理損耗可以計(jì)入入庫材料成本,未確定原因的待查,此數(shù)據(jù)為入庫材料計(jì)劃成本)
(5)材料采購(gòu)100000+1800=101800(實(shí)際采購(gòu)成本)
(6)否
(7)其他應(yīng)收款=50×37.5+(50÷4000)×19500=1875+243.75=2118.75
(8)按計(jì)劃成本暫估入庫
借:原材料-暫估入庫16000
貸:材料采購(gòu)16000
2022 09/29 07:11
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2022 09/29 07:47
接前題
填空1材料成本差異率=(11000+1600-8000+1185)÷(135000+110000+160000+149340)×100%=1.04%
填空2發(fā)出材料應(yīng)負(fù)擔(dān)的材料成本差異=538000×1.04%=5595.2
填空3發(fā)出材料的實(shí)際成本=538000×(1+1.04%)=543595.2
期末原材料的賬面余額=135000+110000+160000+149340+16000-538000=570340-538000=32340
列入報(bào)表的余額32340
借:生產(chǎn)成本396000×(1+1.04%)
制造費(fèi)用45000×(1+1.04%)
管理費(fèi)用67000×(1+1.04%)
銷售費(fèi)用30000×(1+1.04%)
貸:原材料538000
材料成本差異5595.2
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2022 09/29 14:19
老師 后面兩個(gè)空的會(huì)計(jì)分錄是怎么寫的
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2022 09/29 17:13
同學(xué)你好,就是我最后寫的那個(gè)分錄??!
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2022 09/29 18:17
有兩個(gè)分錄 上面只有一個(gè)啊
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