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老師你好,麻煩問下未出庫已開票的產(chǎn)品,該怎樣核算成本?
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你好 還沒出庫的產(chǎn)品 不符合收入確定條件 也不應(yīng)該結(jié)轉(zhuǎn)成本的
2020 02/17 13:11
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2020 02/17 13:43
老師你好,外協(xié)加工的產(chǎn)品,麻煩你幫我看下分錄是否正確?
FAILED
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2020 02/17 13:53
你好外協(xié)加工產(chǎn)品 是你們委托外單位加工的產(chǎn)品 你說下具體業(yè)務(wù) 感覺你分錄不對
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2020 02/17 13:57
是我們委托外單位加工,貸方應(yīng)該是半成品
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2020 02/17 13:57
FAILED
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2020 02/17 14:00
你好 你分錄你給我說下 你做的第一筆和第二筆是紅沖。 第三筆是是購進(jìn)商品的意思嗎 、第四筆是什么業(yè)務(wù) 沒看懂 怎么會(huì)委托加工物資是貸方了 、第五筆分別是什么意思 。
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2020 02/17 14:04
先委托其他單位加工:借委托,貸半成品;加工完后直接發(fā)貨:借庫存商品貸委托;收到外協(xié)發(fā)票,借委托貸銀行或應(yīng)付
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2020 02/17 14:06
1. 先加工做 借委托加工物資貸庫存商品-半成品 2.產(chǎn)生加工費(fèi) 借委托加工物資-加工費(fèi)貸銀行存款或者應(yīng)付賬款 3.收回來 入庫 借庫存商品貸委托加工物資 4. 直接銷售 借應(yīng)收賬款或者銀行存款貸主營業(yè)務(wù)收入 應(yīng)交稅費(fèi)-應(yīng)交增值稅 借主營業(yè)務(wù)成本貸庫存商品。 你要先做加工費(fèi)的分錄 才好結(jié)轉(zhuǎn)完工后的成本。
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