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老師,我企業(yè)是生產(chǎn)制造業(yè),電費(fèi)和工資是上月計(jì)提,本月支付。我在核算本月產(chǎn)品成本時(shí),是根據(jù)本月的計(jì)提制造電費(fèi)數(shù)據(jù)還是本月支付制造電費(fèi)數(shù)據(jù)來核算產(chǎn)品成本?
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同學(xué)您好,根據(jù)權(quán)責(zé)發(fā)生制要求企業(yè)按照費(fèi)用發(fā)生的實(shí)際期間來確認(rèn)和記錄費(fèi)用,而不是按照現(xiàn)金支付的時(shí)間。也是就按照計(jì)提的電費(fèi)數(shù)據(jù)計(jì)入成本。
2024 09/14 15:33
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84784955 
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2024 09/14 15:43
好的,謝謝老師
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歲月靜好老師 
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2024 09/14 15:43
不客氣,很高興為您解答。
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