问题已解决
老師這道題我不懂,可以詳細講解一下嗎
FAILED
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你好,采用計劃成本核算,需要根據(jù)期初結(jié)存材料成本差異和本期新購進材料成本差異計算當月材料成本差異,然后計算出庫實際成本,期初結(jié)存+本期采購-本期出庫=期末結(jié)存
2024 01/27 10:25
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84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 01/27 10:32
能把計算列出來看看嗎
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84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 01/27 10:49
?能列一下嗎
陳陳陳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 01/27 11:04
本月材料成本差異率=(-20-15)/(200+150)*100%=-10%
領(lǐng)用材料實際成本=180*(1-10%)=162萬
月末結(jié)存實際成本=200-20+135-162=153萬
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