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您好,想請(qǐng)教下您,診所購(gòu)進(jìn)藥品,借記庫存商品還是主營(yíng)業(yè)務(wù)成本呢?
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你好,先計(jì)入庫存商品,對(duì)外銷售了結(jié)轉(zhuǎn)到主營(yíng)業(yè)務(wù)成本
2021 10/12 14:17
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2021 10/12 14:21
計(jì)入庫存商品的時(shí)候按照售價(jià)還是進(jìn)價(jià)?
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2021 10/12 14:22
結(jié)轉(zhuǎn)到主營(yíng)業(yè)務(wù)成本的時(shí)候按照售價(jià)還是進(jìn)價(jià)
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2021 10/12 14:24
你好,這個(gè)是單位自行選擇,沒有強(qiáng)制性統(tǒng)一規(guī)定的?
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2021 10/12 14:27
那如果不走庫存商品,直接走到主營(yíng)業(yè)務(wù)成本可以嗎?符合會(huì)計(jì)規(guī)定嗎
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2021 10/12 14:28
你好,不可以直接走到主營(yíng)業(yè)務(wù)成本的?
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2021 10/12 14:32
我的收入是每天賣出去的藥或者使用的醫(yī)療器械,成本是進(jìn)貨時(shí)的價(jià)格,相減就是我的利潤(rùn)
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2021 10/12 14:34
(是針對(duì)這個(gè)回復(fù)有什么疑問嗎)
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2021 10/12 14:34
我按照進(jìn)價(jià),計(jì)入到庫存商品,月末把庫存商品結(jié)轉(zhuǎn)到主營(yíng)業(yè)務(wù)成本?
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2021 10/12 14:35
你好
如果實(shí)現(xiàn)對(duì)外銷售了,是需要結(jié)轉(zhuǎn)到成本
如果沒有對(duì)外銷售,就不需要結(jié)轉(zhuǎn)的?
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2021 10/12 14:37
可是診所沒有進(jìn)銷存的管理,看不到這個(gè)
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2021 10/12 14:38
你好
如果實(shí)現(xiàn)對(duì)外銷售了,是需要結(jié)轉(zhuǎn)到成本
如果沒有對(duì)外銷售,就不需要結(jié)轉(zhuǎn)的?
(是針對(duì)這個(gè)回復(fù)有什么疑問嗎)
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2021 10/12 14:41
是的,這個(gè)就要求,診所要把當(dāng)月銷售的產(chǎn)品總價(jià)核算出來
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2021 10/12 14:42
你好,藥品有沒有對(duì)外銷售,作為診所對(duì)這個(gè)事情應(yīng)當(dāng)一清二楚啊
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2021 10/12 14:44
所有的醫(yī)療器械都這樣操作是嗎?
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2021 10/12 14:44
你好,屬于可以對(duì)外銷售的藥品,醫(yī)療器械是這樣處理的?
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2021 10/12 14:51
如果庫存商品按進(jìn)價(jià),結(jié)轉(zhuǎn)時(shí)也要用進(jìn)價(jià)吧?
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2021 10/12 14:54
你好,是的,是這樣的
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