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考察的是哪個(gè)知識點(diǎn)
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你好,考察存貨初始計(jì)量,外購存貨的成本確定
2022 04/28 13:57
m72265888 
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2022 04/28 13:58
好的老師 解題步驟能看一下嗎?
m72265888 
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2022 04/28 13:58
好的老師 解題步驟能看一下嗎?
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小鈺老師 
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2022 04/28 14:04
首先確認(rèn)成本
采購價(jià)格,增值稅可抵扣,那么扣除增值稅
3000*56.5/(1+13%)=150000
然后入庫前的必要支出5500
合理損耗不從材料材料采購成本扣除
所以該批材料的總成本150000+5500=155500
然后損耗20公斤,說明實(shí)際入庫只有2880公斤
單位成本=155500/2880
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2022 04/28 14:05
好的老師感謝您
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小鈺老師 
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2022 04/28 14:08
不客氣呢,學(xué)業(yè)順利
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