问题已解决
題中那些成本差異等怎么算
FAILED
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你好需要計算做好了給你
2022 11/09 14:08
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 11/09 14:12
1借材料采購57000
應(yīng)交稅費應(yīng)交增值稅進項稅額7410
貸銀行存款64410
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 11/09 14:12
2借材料采購76000
應(yīng)交稅費應(yīng)交增值稅進項稅額9880
貸應(yīng)付票據(jù)85880
借原材料80000
貸材料采購76000
材料成本差異4000
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 11/09 14:13
3借原材料-暫估20000
貸應(yīng)付賬款暫估20000
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 11/09 14:15
4借材料采購195000
應(yīng)交稅費應(yīng)交增值稅進項稅額25350
貸實收資本220350
借原材料200000
貸材料采購195000
材料成本差異5000
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 11/09 14:16
5借生產(chǎn)成本410000
制造費用8000
貸原材料418000
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 11/09 14:16
6借管理費用800
貸原材料800
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 11/09 14:20
2本月材料成本差異率的計算
(3060-4000-5000)/(3000*40+1400*100+80000+200000)*100%=-1.1%
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 11/09 14:20
3發(fā)出材料成本差異是
(418000+800)*0.011=4606.8節(jié)約差異
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 11/09 14:23
4期末結(jié)存材料計劃成本
3000*40+1400*100+800*100+2000*100-3220*40-2900*100=121200
負擔成本差異121200*0.011=1333.2節(jié)約差異
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/09 14:24
5月末結(jié)存材料的實際成本
121200-1333.20=119866.8
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