问题已解决
老師,為什么計劃成本法下,材料采購代表實際成本,而原材料代表計劃成本?材料采購分錄怎么寫?比如計劃采購一批材料,分錄怎么寫?實際成本法采購是借:在途物資 貸:原材料嗎?(決定采購時)
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材料采購一般在計劃成本下使用,實際成本下一般不用,決定采購不做賬務(wù)處理
2020 10/18 22:13
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2020 10/18 22:18
哦,明白了,計劃成本法下,我一直容易記成原材料是實際成本,材料采購是計劃成本,老師這個是會計法規(guī)定好的嗎?怎么理解更好
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2020 10/18 22:19
這個是會計初級實務(wù)里原材料那一講專門講的,回頭看一下相關(guān)的課程。我上面說的記住就好,這個多做題,慢慢理解。
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2020 10/18 22:20
好,謝謝老師
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2020 10/18 22:22
同學(xué),您好,不客氣,祝學(xué)習(xí)天天進步。
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