问题已解决
記在周轉(zhuǎn)材料里的低值易耗品,月底要結(jié)轉(zhuǎn)嗎?



這個周轉(zhuǎn)材料是要在實際領(lǐng)用后,才需要結(jié)轉(zhuǎn)的。
2019 05/09 10:55

84785009 

2019 05/09 10:58
結(jié)轉(zhuǎn)的時候怎么記賬?

張艷老師 

2019 05/09 11:00
比如
借:制造費用--低值易耗品
貸:周轉(zhuǎn)材料--低值易耗品

84785009 

2019 05/09 11:01
酒店行業(yè),可以直接記在管理費用-低值易耗品嗎?

張艷老師 

2019 05/09 11:12
是的,可以計入這個科目的。

84785009 

2019 05/09 11:21
老師,我們是酒店行業(yè),我可以不通過周轉(zhuǎn)材料-低值易耗品科目,直接記在管理費用-低值易耗品科目嗎?

張艷老師 

2019 05/09 14:21
也可以直接計入管理費用-低值易耗品科目,不過建議如果不是買來后就投入使用的話,可以先計入周轉(zhuǎn)材料-低值易耗品核算,等實際領(lǐng)用后,再結(jié)轉(zhuǎn)至管理費用-低值易耗品科目。
