问题已解决
計算月末材料成本差異分配律
FAILED
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1借原材料20400
應交稅費應交增值稅進項2600
貸應付賬款23000
2021 12/19 13:06
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暖暖老師 
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2021 12/19 13:06
借材料成本差異400
貸原材料400
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暖暖老師 
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2021 12/19 13:07
2.借原材料10200
應交稅費應交增值稅進項1300
貸銀行存款11500
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暖暖老師 
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2021 12/19 13:07
借材料成本差異200
貸原材料200
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暖暖老師 
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2021 12/19 13:09
3.借原材料30500
應交稅費應交增值稅進項3900
貸應付票據(jù)34400
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暖暖老師 
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2021 12/19 13:09
借材料成本差異500
貸原材料500
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暖暖老師 
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2021 12/19 13:11
4借生產成本45000
制造費用金額40000
在建工程2000
管理費用3000
貸原材料90000
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暖暖老師 
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2021 12/19 13:13
材料成本差異率的計算是
(-200+400+200+500)/(10000+20000+10000+30000)*100%=1.29%
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暖暖老師 
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2021 12/19 13:14
借生產成本45000*1.29%
制造費用金額40000*1.29%
在建工程2000*1.29%
管理費用3000*1.29%
貸材料成本差異90000*1.29%
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2021 12/19 14:48
你好老師,我想問一下會計分錄中的材料成本差異是如何計算的
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暖暖老師 
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2021 12/19 14:50
材料成本差異和除以(計劃成本和)
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2021 12/19 14:50
謝謝老師
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2021 12/19 14:51
不客氣麻煩給與五星好評
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