问题已解决
不知道這個差異率怎么計算呢?
FAILED
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你好,同學,首先寫出會計分錄
2022 05/02 11:35
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小默老師 
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2022 05/02 11:37
1.借,材料采購202
應(yīng)交稅費~增值稅進項26.18
貸,銀行存款228.18
借,原材料210
貸,材料采購202
材料成本差異8
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小默老師 
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2022 05/02 11:40
2.借,材料采購508
應(yīng)交稅費~增值稅進項65
貸,銀行存款573
借,原材料419.79
材料成本差異88.21
貸,材料采購508
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小默老師 
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2022 05/02 11:40
3.借,材料采購600
應(yīng)交稅費~增值稅進項78
貸,銀行存款678
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小默老師 
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2022 05/02 11:41
4.借,原材料630
貸,材料采購600
材料成本差異30
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2022 05/02 11:45
計算材料成本差異=(-300-8+88.21-30)/(2500+210+419.79+630)=-249.79/3759.79=-6.64%
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