问题已解决
請問老師 報表中的紅框和綠框之間有什么關(guān)系?
FAILED
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您好,正在為您解答
2023 01/13 12:23
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2023 01/13 12:24
綠框里邊的各項加加減減=紅框的營業(yè)總成本
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2023 01/13 12:28
營業(yè)總成本=主營業(yè)務(wù)成本+其他業(yè)務(wù)成本+利息支出+手續(xù)費及傭金支出+退保金+賠付支出凈額+提取保險合同準備金凈額+保單紅利支出+分保費用+營業(yè)稅金及附加+銷售費用+管理費用+財務(wù)費用+資產(chǎn)減值損失
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2023 01/13 12:28
但是營業(yè)成本中不包含其他收益
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2023 01/13 12:30
資產(chǎn)減值損失和收益也要算到營業(yè)總成本中嗎?
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2023 01/13 12:34
是的,但是正常核算的話營業(yè)成本=主營業(yè)務(wù)成本+其他業(yè)務(wù)成本,這里的總營業(yè)成本概念就比較模糊了,會計上也沒個標準的說法
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2023 01/13 12:36
但是你要是純粹為了填表,沒有必要非得弄清楚這點,營業(yè)成本在這里可以理解為跟營業(yè)活動相關(guān)發(fā)生的所有成本
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2023 01/13 12:40
如果是填寫報表的話,你們的報表各個欄目之前應(yīng)該是有勾稽關(guān)系的,你要想弄清楚你們單位的劃分方式,你可以在報表系統(tǒng)里找找各個欄目填寫的公式,來確定你們單位對此的劃分。
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