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老師:糧食銷(xiāo)售過(guò)程中,發(fā)生水份增量, 賬面數(shù)量100噸, 出庫(kù)98噸, 差損2噸, 按約定水份增量3噸, 收到客戶(hù)101噸的款,開(kāi)發(fā)票101噸, 怎樣做賬務(wù)處理呢?
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同學(xué)你好,開(kāi)具發(fā)票101噸,借,銀行存款等科目,貸,主營(yíng)業(yè)務(wù)收入,應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷(xiāo)項(xiàng),結(jié)轉(zhuǎn)成本100噸,借,主營(yíng)業(yè)務(wù)成本,貸,庫(kù)存商品。
2022 12/29 18:20
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2022 12/29 18:33
銷(xiāo)售數(shù)量,按101噸,還是98噸,請(qǐng)指導(dǎo)?
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王雁鳴老師 
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2022 12/29 18:36
同學(xué)你好,銷(xiāo)售數(shù)量按101噸。
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2022 12/29 18:54
那是成本按101噸結(jié)轉(zhuǎn),
就出多1噸,按升溢處理是嗎?老師
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王雁鳴老師 
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2022 12/29 18:58
同學(xué)你好,開(kāi)具發(fā)票按101噸,結(jié)轉(zhuǎn)成本按100噸。
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