问题已解决
老師,存貨采用計劃成本核算時在核算成本差異率的時候合理損耗也要算進去嗎?比如購入材料2000噸,單位成本0.21萬?合理損耗了一噸。計劃成本是(2000-1)*0.21?
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您好
計劃成本是按實際驗收入庫的數(shù)量*計劃單價
2022 04/25 20:36
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2022 04/26 07:50
可是題目答案給的是要減的
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2022 04/26 07:54
是要減的 沒錯啊
實際入庫數(shù)量2000-1
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老師,存貨采用計劃成本核算時在核算成本差異率的時候合理損耗也要算進去嗎?比如購入材料2000噸,單位成本0.21萬?合理損耗了一噸。計劃成本是(2000-1)*0.21?