当前位置:财税问题 >
實(shí)務(wù)
问题已解决
計(jì)劃成本法是什么意思,什么情況下會(huì)用到計(jì)劃成本法



計(jì)劃成本法是計(jì)劃成本資料比較健全的企業(yè),才使用計(jì)劃成本法核算。 計(jì)劃成本法下購進(jìn)材料的賬務(wù)處理是, 借:材料采購, 貸:銀行存款等科目。 把實(shí)際成本調(diào)整到計(jì)劃成本,賬務(wù)處理是, 借:原材料, 貸:材料采購, 材料成本差異(或借方)
2024 05/15 14:58

84785017 

2024 05/15 15:05
材料成本差異借貸方向和哪個(gè)科目一樣?

小鎖老師 

2024 05/15 15:07
這個(gè)的話和資產(chǎn)科目一樣的,增加在借方

84785017 

2024 05/15 15:09
就是如果實(shí)際成本比計(jì)劃成本高,就記借方,如果實(shí)際成本比計(jì)劃成本少就記貸方

小鎖老師 

2024 05/15 15:11
嗯對是這個(gè)意思的了

84785017 

2024 05/15 15:14
謝謝老師

小鎖老師 

2024 05/15 15:27
不客氣的理解了就好
