问题已解决
老師甲公司結(jié)存原材料的實際成本=(25+3)+(50+0.3+1+0.2)-33.52=45.98(萬元)存貨跌價準(zhǔn)備的期末余額=45.98-42-3.98(萬元) 則本期應(yīng)計提的存貨跌價準(zhǔn)備=3.98-3=0.98 (萬元) 選項A正確, 老師這一題我有一個疑問其他我都理解,就是這個3.98—3,這個3哪里來的,為什么要減它
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同學(xué),你好,稍等一下哈
2024 03/21 10:35
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2024 03/21 10:40
同學(xué),期末的時候,確定存貨發(fā)生減值,減值的金額是3.98,也就說明,在期末這個節(jié)點,跌價準(zhǔn)備的期末余額應(yīng)該等于3.98
又因為題目已知,跌價準(zhǔn)備的期初余額是3,所以,要使期末余額等于3.98,那么需要補計提的跌價準(zhǔn)備=3.98-3
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