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Tue Jun 12 15:58:48 CST 2018
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5月12日,A企業(yè)驗(yàn)收入庫(kù)甲產(chǎn)品65臺(tái),實(shí)際單位成本2 000元,該企業(yè)的會(huì)計(jì)處理正確的是( )。
A.借:主營(yíng)業(yè)務(wù)成本 130 000
貸:庫(kù)存商品——甲產(chǎn)品 130 000
B.借:生產(chǎn)成本 130 000
貸:制造費(fèi)用 130 000
C.借:生產(chǎn)成本 130 000
貸:庫(kù)存商品 130 000
D.借:庫(kù)存商品 130 000
貸:生產(chǎn)成本 130 000
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5月12日,A企業(yè)驗(yàn)收入庫(kù)甲產(chǎn)品65臺(tái),實(shí)際單位成本2 000元,該企業(yè)的會(huì)計(jì)處理正確的是( )。
A.借:主營(yíng)業(yè)務(wù)成本 130 000
貸:庫(kù)存商品——甲產(chǎn)品 130 000
B.借:生產(chǎn)成本 130 000
貸:制造費(fèi)用 130 000
C.借:生產(chǎn)成本 130 000
貸:庫(kù)存商品 130 000
D.借:庫(kù)存商品 130 000
貸:生產(chǎn)成本 130 000
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