问题已解决
請問餐飲企業(yè)購入食材怎么做分錄?



借:原材料
貸:銀行存款(或庫存現金)
2017 07/09 22:20

84784983 

2017 07/09 22:27
@會計學堂老師--李: 謝謝!那倉庫員進行驗收入庫分錄:借:庫存商品,貸:原材料,做兩步分錄嗎?

李愛文老師 

2017 07/09 22:29
驗收入庫就是原材料,不是庫存商品

84784983 

2017 07/09 22:52
@會計學堂老師--李:那餐飲企業(yè)不涉及庫存商品嗎?

李愛文老師 

2017 07/10 08:53
餐飲企業(yè)涉及庫存商品,如買的飲料、酒水,這些直接銷售,不需要再加工,可以產生利潤的,就是庫存商品

84784983 

2017 07/10 09:36
@會計學堂老師--李: 好的謝謝!那要分開做賬是嗎?

李愛文老師 

2017 07/10 09:48
如果庫房統(tǒng)一管理,分開做賬
