问题已解决
老師,結(jié)轉(zhuǎn)成本是按照怎么結(jié)轉(zhuǎn)呀?根據(jù)庫存商品結(jié)轉(zhuǎn)還是主營業(yè)務(wù)成本結(jié)轉(zhuǎn)
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你好,是銷售貨物結(jié)轉(zhuǎn)的成本嗎??
2022 07/11 21:45
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84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/11 21:46
對的,老師
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/11 21:47
你好,銷售貨物結(jié)轉(zhuǎn)的成本=銷售數(shù)量*單位產(chǎn)品成本?
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84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/11 21:50
那購進(jìn)的成本怎么結(jié)轉(zhuǎn)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/11 21:50
你好,銷售貨物結(jié)轉(zhuǎn)的成本=銷售數(shù)量*單位產(chǎn)品成本?
銷售的時候才結(jié)轉(zhuǎn)成本啊 ,購進(jìn)做庫存商品處理就是了
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84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 07/11 21:52
購進(jìn)結(jié)轉(zhuǎn)成本呀,那我結(jié)轉(zhuǎn)成本分錄寫了,借主營業(yè)務(wù)成本,貸庫存商品是不是做錯了呀
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/11 21:54
你好
購進(jìn)分錄是,
借:庫存商品,? ?貸:應(yīng)付賬款-暫估
銷售結(jié)轉(zhuǎn)成本分錄是
借:主營業(yè)務(wù)成本 ?,?貸:庫存商品
請注意你描述的嚴(yán)謹(jǐn)性
FAILED
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84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 07/11 21:57
是不是賣出去多少貨,就結(jié)轉(zhuǎn)多少成本呀
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/11 21:58
你好,銷售貨物結(jié)轉(zhuǎn)的成本=銷售數(shù)量*單位產(chǎn)品成本?
這個就是結(jié)轉(zhuǎn)成本金額的計算 啊
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84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/11 21:59
明白了,謝謝老師,那老師我如果這個月只進(jìn)口貨物,也交了關(guān)稅,那我是不是不用結(jié)轉(zhuǎn)成本了呀
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/11 22:00
你好
進(jìn)口貨物,交了關(guān)稅,把關(guān)稅計入進(jìn)口貨物的入賬成本
如果對外銷售確認(rèn)了收入,需要結(jié)轉(zhuǎn)成本
如果沒有對外銷售,不需要結(jié)轉(zhuǎn)成本?
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84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/11 22:01
謝謝老師的講解,明白了
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84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/11 22:14
老師,單位產(chǎn)品成本是賣出去的單價還是購進(jìn)的單價呀
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/12 08:12
你好,單位產(chǎn)品成本是購進(jìn)的單價
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