問(wèn)題已解決
這個(gè),求解一下這兩道題的準(zhǔn)確詳細(xì)過(guò)程,謝謝老師
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你好,第一個(gè)題目要求做什么?
2021 04/28 20:20
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84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/28 20:36
這個(gè)抱歉沒說(shuō)清楚,第一題是要寫這幾道題的分錄
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/28 21:14
1借原材料10000
應(yīng)交稅費(fèi)進(jìn)項(xiàng)稅額1300
貸銀行存款11300
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/28 21:15
2.借原材料30600
應(yīng)交稅費(fèi)進(jìn)項(xiàng)稅額3954
貸應(yīng)付票據(jù)34554
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/28 21:16
3.借預(yù)付賬款40000
貸銀行存款40000
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/28 21:16
4借在途物資20000
應(yīng)交稅費(fèi)進(jìn)項(xiàng)稅額2600
貸銀行存款22600
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/28 21:17
5.借原材料50000
應(yīng)交稅費(fèi)進(jìn)項(xiàng)稅額6500
貸預(yù)付賬款40000
銀行存款16500
![](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)
2021 04/28 21:17
6.借原材料20000
貸在途物資20000
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/28 21:19
7.借生產(chǎn)成本50000
制造費(fèi)用1000
管理費(fèi)用10000
貸原材料61000
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/28 21:21
4先進(jìn)先出領(lǐng)用材料成本是
100*300+25*310+25*310+125*315=84875
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/28 21:23
月末一次加權(quán)平均單價(jià)是
(30000+15500+63000)/(100+50+200)=310
發(fā)出材料成本310*(125+150)=85250
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/28 21:25
第一次移動(dòng)加權(quán)平均單價(jià)
(30000+15500)/(100+50)=303.33
第二個(gè)移動(dòng)加權(quán)平均單價(jià)
(63000+25*303.33)/225=313.70
![](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)
2021 04/28 21:26
發(fā)出材料實(shí)際成本是
125*303.33+150*313.70=84971.55
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