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每個(gè)月的成本價(jià)不一樣,那如果這個(gè)月的成本價(jià)1件是45元1件,結(jié)存100件 下個(gè)月的成本價(jià)是46.2元1件產(chǎn)100件,銷售56件結(jié)存144件,這樣怎么算他的銷售呢?
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一、計(jì)算成本,可以用月末一次性加權(quán)平均法、移動(dòng)平均法、先進(jìn)先出法等方式,計(jì)算本月產(chǎn)品的單位成本,再根據(jù)銷售數(shù)量,計(jì)算、結(jié)轉(zhuǎn)銷售成本。
二、至于銷售,就是實(shí)際的收款,根據(jù)銷售總額,計(jì)算銷售不含稅金額、銷項(xiàng)稅額
2023 04/11 16:41
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2023 04/11 17:17
老師那您幫我看一下這個(gè)表,這樣算成本對(duì)嗎?這樣出來(lái)是不是本月的成本它就結(jié)算出來(lái)了,就可以算出他的利潤(rùn)多少是這樣嗎?
FAILED
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2023 04/11 17:20
原材料沒有取得增值稅專用發(fā)票的話,也就是不抵扣進(jìn)項(xiàng)稅的情況下,上述分錄是正確的。
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2023 04/11 17:23
是的沒有,那就是每個(gè)月都這樣做是嗎
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2023 04/11 17:26
你說(shuō)的情況,就是按實(shí)際的數(shù)量計(jì)算處理,對(duì)于銷售、成本都是這樣的。因?yàn)槭峭瑯拥漠a(chǎn)品。說(shuō)贈(zèng)送只是銷售策略的問(wèn)題。實(shí)質(zhì)重于形式,就是按實(shí)際數(shù)量結(jié)轉(zhuǎn)處理。
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2023 04/11 17:38
好的謝謝老師
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2023 04/11 17:39
祝學(xué)習(xí)進(jìn)步,工作順利
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