当前位置:财税问题 >
中級(jí)職稱(chēng)
问题已解决
編寫(xiě)實(shí)際成本法和計(jì)劃成本法下的會(huì)計(jì)分錄
FAILED
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
借原材料400400
應(yīng)交稅費(fèi)進(jìn)項(xiàng)稅額68000
貸應(yīng)付賬款468400
2020 05/25 17:31
![](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)
2020 05/25 17:40
借待處理財(cái)產(chǎn)損益11700
貸原材料10000
應(yīng)交稅費(fèi)進(jìn)項(xiàng)稅額轉(zhuǎn)出1700
![](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)
2020 05/25 17:40
借其他應(yīng)收款11700
貸待處理財(cái)產(chǎn)損益11700
![](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)
2020 05/25 17:42
自然災(zāi)害借營(yíng)業(yè)外支出10000
貸待處理財(cái)產(chǎn)損益10000
![](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)
2020 05/25 17:43
第二個(gè)圖片的會(huì)計(jì)分錄如下
![](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)
2020 05/25 17:51
1甲原材料21000
貸材料采購(gòu)21000
![](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)
2020 05/25 17:52
借材料成本差異1000
貸原材料1000
![](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)
2020 05/25 17:52
2借材料采購(gòu)80000
應(yīng)交稅費(fèi)進(jìn)項(xiàng)稅額10013
貸銀行存款90013
![](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)
2020 05/25 17:53
3借原材料80000
貸材料采購(gòu)80000
![](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)
2020 05/25 17:54
借材料成本差異21000
貸原材料21000
![](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)
2020 05/25 17:56
材料成本差異貸(1000+1000+21000)/(21000+2000+59000)=29.27%
![](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)
2020 05/25 17:56
4借生產(chǎn)成本60000
貸原材料60000
![](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)
2020 05/25 17:57
借材料成本差異
貸生產(chǎn)成本60000*29.27%
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 05/25 17:59
最后一個(gè)是本月應(yīng)負(fù)擔(dān)差異嗎?
![](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)
2020 05/25 18:06
是的,計(jì)劃成本是應(yīng)該負(fù)擔(dān)差異
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 05/25 18:07
好的,還有兩道題要麻煩老師
FAILED
FAILED
![](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)
2020 05/25 18:11
新問(wèn)題從新提問(wèn)吧
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 05/25 18:12
好吧,謝謝老師
![](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)
2020 05/25 18:28
不客氣,祝你工作很開(kāi)心
![](/wenda/img/newWd/sysp_btn_eye.png)