问题已解决
在計劃成本法下材料入庫時應(yīng)該借原材料,借或貸材料成本差異,貸采購成本,原材料是安計劃成本,材料采購是實際成本,那為什么材料采購的概念里寫描述材料采購是說借方表示實際成本,貸方表示貸方成本呢。
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貸方表示貸方成本???
2020 04/05 22:56
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2020 04/05 22:57
貸方表示計劃成本
FAILED
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2020 04/05 22:59
FAILED
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2020 04/05 23:10
貸方也是實際成本,只是入庫的時候按照借方結(jié)轉(zhuǎn)出去了
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2020 04/05 23:13
那,在采用計劃成本核算材料時,“材料采購”賬戶的貸方登記材料的計劃成本。這句話是對的還是錯的
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2020 04/06 08:08
“材料采購”賬戶的貸方登記材料的計劃成本
錯誤的
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2020 04/06 08:10
那計劃成本法下借方登記實際成本或者貸方登記計劃成本的是哪個科目?
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2020 04/06 08:18
對不起,糾正一下:
計劃成本法下借方登記實際成本或者貸方登記計劃成本的 只能是 材料采購 只是貸方的累計發(fā)生額是實際成本,計劃成本會過渡一下,
原來的分錄是這樣子的
借:材料采購(實際成本)
貸:銀行存款
借:原材料(計劃成本)
貸:材料采購(計劃成本)
借:材料采購差異(計劃-實際)
貸:材料采購(計劃-實際)
合在一起,貸方顯示的就是計劃成本
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2020 04/06 08:36
秒懂謝謝老師
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2020 04/06 08:46
合在一起,貸方顯示的就是實際成本
懂了就好,
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2020 04/06 08:47
嗯嗯謝謝
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2020 04/06 08:48
嗯嗯,祝您學(xué)習(xí)愉快
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