问题已解决
廣告公司釆購電線電纜計(jì)主營業(yè)務(wù)成本還是計(jì)周轉(zhuǎn)材料
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你好這個(gè)計(jì)入原材料科目
你用的時(shí)候再進(jìn)入到主營業(yè)務(wù)成本。
2024 05/11 13:31
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2024 05/11 13:33
之前都計(jì)入了庫存商品,現(xiàn)在要改嗎?
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2024 05/11 13:33
你好!沒事的。不改也問題不大。
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2024 05/11 13:36
廣告公司釆購材料直接用的計(jì)主營業(yè)務(wù)成本是嗎?如果購入材料入庫就計(jì)原材料是這樣理解嗎
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2024 05/11 13:38
展架屬于原材料還是庫存商品
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2024 05/11 13:44
你好,要你用的時(shí)候才能入到主營業(yè)務(wù)成本。
像你如果是做廣告的,要廣告成品才算是庫存商品。
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2024 05/11 13:53
是釆購展架,電線進(jìn)行安裝后就發(fā)給客戶了,
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2024 05/11 13:53
你好,所以這個(gè)展架和電線應(yīng)該是計(jì)入原材料是最合理的。
你領(lǐng)用,安裝,然后完工后再作為成本。
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2024 05/11 13:55
好的,謝謝老師
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2024 05/11 13:58
你好,不用客氣的了。
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2024 05/11 14:00
分錄:1.購入,借:原材料 貸:銀行存款2.領(lǐng)用,借:庫存商品 貸:原材料 3. 月末結(jié)轉(zhuǎn),借:主營業(yè)務(wù)成本 貨:庫存商品 對(duì)嗎?
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2024 05/11 14:02
你好,第二個(gè)應(yīng)該是借,生產(chǎn)成本,貸原材料,
然后再借庫存商品,貸,生產(chǎn)成本。
最后再借主營業(yè)務(wù)成本,貸,庫存商品。
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