问题已解决
結(jié)轉(zhuǎn)存貨跌價(jià)準(zhǔn)備 說影響過一次費(fèi)用了,要沖掉。不是很理解怎么就影響過了呢
FAILED
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同學(xué)你好
比如存貨80萬,計(jì)提減值20萬,計(jì)提時(shí)已計(jì)入資產(chǎn)減值損失(損益)
銷售時(shí),先把原值80轉(zhuǎn)營業(yè)成本,加上資產(chǎn)減值損失就是轉(zhuǎn)了100,多轉(zhuǎn)了20,所以要把存貨跌價(jià)準(zhǔn)備也轉(zhuǎn)掉。
2022 10/21 14:09
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2022 10/21 14:17
可以列個(gè)分錄嗎?還是不太懂
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2022 10/21 14:18
直接60轉(zhuǎn)營業(yè)成本不就行嗎?
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2022 10/21 14:20
前提,原值80
一、上月末計(jì)提減值?
借:資產(chǎn)減值損失? 20
? ? 貸:存貨跌價(jià)準(zhǔn)備? 20
期末賬面價(jià)值80-20=60、所以通俗說這個(gè)資產(chǎn)的成本就是變成60
二、本月銷售
第一步
借:營業(yè)成本? 80
? ? 貸:庫存商品? 08
轉(zhuǎn)多了,實(shí)際只有60
把減值準(zhǔn)備也轉(zhuǎn)平
借:存貨跌價(jià)準(zhǔn)備? ?20
? ?貸:營業(yè)成本 20
以上分錄合起對(duì)損失的影響=資產(chǎn)減值損失20+營業(yè)成本80-沖減營業(yè)成本20=80
剛好不多不少
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2022 10/21 14:32
成本都變成60了,為什么銷售后營業(yè)成本還是80
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2022 10/21 14:36
把幾個(gè)分錄合起來看,
最后是
資產(chǎn)減值損失=20
營業(yè)成本=80-50=60
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2022 10/21 14:45
好的,謝謝老師
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2022 10/21 14:47
好的,如果滿意可五星評(píng)價(jià)哈,謝謝
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