问题已解决
收到廣告費成本發(fā)票一張8000元(主營業(yè)務(wù)成本),但是本月需計入成本的只有一半,如何做分錄?
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您好,一般情況下,借:勞務(wù)成本,8000,貸;現(xiàn)金或者銀行存款等科目,8000,結(jié)轉(zhuǎn)成本,借;主營業(yè)務(wù)成本,4000,貸:勞務(wù)成本,4000。
2019 08/26 22:40
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2019 08/26 22:43
勞務(wù)成本 是什么科目?銷售費用下設(shè)勞務(wù)成本嗎?
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王雁鳴老師 
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2019 08/26 22:45
您好,勞務(wù)成本是成本類科目,不是損益類科目。不是銷售費用下設(shè)勞務(wù)成本,勞務(wù)成本是一級科目。
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2019 08/26 22:55
該科目在利潤表中有體現(xiàn)嗎?
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王雁鳴老師 
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2019 08/26 23:00
您好,該科目在利潤表中不體現(xiàn)。
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2019 08/26 23:05
謝謝老師
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王雁鳴老師 
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2019 08/26 23:05
您好,不客氣,祝您學(xué)習(xí)進步,工作順利,麻煩給個五星評價,老師回答您的問題將會更加用心,謝謝。
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