问题已解决
老師,為什么結(jié)轉(zhuǎn)完工產(chǎn)品成本是存貨內(nèi)部變動(dòng),不會(huì)影響存貨賬面價(jià)值呢?



您好,這個(gè)的話,借 庫存商品? 貸 生產(chǎn)成本,這倆科目都是存貨的二級(jí)科目
2024 05/15 14:23

84785033 

2024 05/15 14:25
可是庫存商品屬于資產(chǎn)類科目,生產(chǎn)成本屬于成本類科目呀,成本不會(huì)影響賬面價(jià)值么

小鎖老師 

2024 05/15 14:25
不會(huì),因?yàn)樯a(chǎn)成本,期末是反應(yīng)在存貨科目的

84785033 

2024 05/15 14:46
那老師,啥情況叫影響存貨賬面價(jià)值

小鎖老師 

2024 05/15 14:47
存貨跌價(jià),銷售存貨時(shí)候影響

84785033 

2024 05/15 15:11
老師,這房子還沒完工,怎么就確認(rèn)為存貨呢,不應(yīng)該作為在建工程么……
FAILED

小鎖老師 

2024 05/15 15:11
這個(gè)是房地產(chǎn)企業(yè),房地產(chǎn)可以做存貨

84785033 

2024 05/15 15:12
可是它還在建造中呀,還沒達(dá)到那種類似預(yù)計(jì)可使用狀態(tài)呀

小鎖老師 

2024 05/15 15:27
這個(gè)是非房地產(chǎn)企業(yè)計(jì)入在建工程,房地產(chǎn)不是的,您好
