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填寫資產(chǎn)負(fù)債表“存貨”時(shí)候,總賬科目里“材料成本差異”如果是節(jié)約,為啥還要減去啊,不是應(yīng)該減去嗎,節(jié)約了,不就是存貨多嗎,加上才對(duì)啊
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您好,節(jié)約了 實(shí)際比預(yù)計(jì)的存貨少了,所以是減去。因?yàn)槭枪?jié)約,不是浪費(fèi),浪費(fèi)的話原材料耗用更多了。
2021 11/04 10:17
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2021 11/04 10:19
存貨是倉庫剩余存貨的意思嗎
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2021 11/04 10:21
按實(shí)際存貨多少記賬,比如我預(yù)期使用材料200元,現(xiàn)在實(shí)際只使用了180元,節(jié)約了20元,那么按實(shí)際記賬180元,所以200-節(jié)約了20元。
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2021 11/04 10:24
比如倉庫有500噸存貨,現(xiàn)在造一個(gè)東西預(yù)計(jì)要200噸,結(jié)果實(shí)際用了180噸,節(jié)約了20噸,這樣的話倉庫實(shí)際存貨不應(yīng)該是500-180+20嗎
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2021 11/04 10:24
存貨到底是說倉庫實(shí)際剩余的貨,還是說用掉的實(shí)際成本啊
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2021 11/04 10:25
或者說存貨是站買東西的角度來說的,還是站買東西的角度來說的啊
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2021 11/04 10:26
存貨存貨當(dāng)然是存下來的貨了?現(xiàn)在造一個(gè)東西預(yù)計(jì)要200噸,結(jié)果實(shí)際用了180噸,節(jié)約了20噸 現(xiàn)在完工的產(chǎn)品不應(yīng)該是180噸嗎
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2021 11/04 10:26
存貨就是已經(jīng)完工的庫存到倉庫的產(chǎn)品,不是造產(chǎn)品的原材料對(duì)嗎
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2021 11/04 10:28
是的,您的理解正確。但是存貨在報(bào)表上是個(gè)報(bào)表科目,它包括了原材料、發(fā)出商品、庫存商品、制造費(fèi)用等等一系列的科目總和,上面說的是一般理解即庫存商品。
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2021 11/04 10:34
庫存商品需要減去節(jié)約的材料,原材料需要加上節(jié)約的材料,這樣一加一減反應(yīng)到資產(chǎn)負(fù)債表的存貨上不就抵消了嗎
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2021 11/04 10:34
所以說了,上面說的存貨是指庫存商品,并非報(bào)表上的存貨科目
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2021 11/04 10:37
這個(gè)我知道的哦,傳統(tǒng)意義上的庫存商品需要減去節(jié)約的材料,原材料需要加上節(jié)約的材料,這樣一加一減反應(yīng)到報(bào)表中的存貨上不就抵消了嗎,相當(dāng)于不加也不減,是這樣嗎
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2021 11/04 10:40
不是的,存貨=預(yù)計(jì)的庫存+預(yù)計(jì)的原材料-節(jié)約的或是浪費(fèi)的。
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2021 11/04 10:45
材料成本差異節(jié)約后剩余的原材料一般怎么處理啊,還是退回倉庫放到原材料嗎,還是說放到其他科目里
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2021 11/04 10:46
請(qǐng)看一下這題目,就放在材料成本差異中
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2021 11/04 10:50
材料成本差異節(jié)約了,節(jié)約的這部分并不歸屬于報(bào)表中的存貨,所以需要減去,這樣理解對(duì)嗎
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2021 11/04 10:52
而原材料啊,庫存商品……歸屬于報(bào)表存貨中的這些是沒有減去或者加上材料成本差異的大概的一個(gè)數(shù)
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2021 11/04 10:52
是的,或者說報(bào)表中的存貨如果不減去差異是預(yù)計(jì)、預(yù)期的數(shù)字,反應(yīng)不出實(shí)際來。
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2021 11/04 10:53
非常感謝chen老師,理解透徹了
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2021 11/04 10:55
如無問題,還請(qǐng)給個(gè)好評(píng),謝謝。
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