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问题已解决
麻煩幫我詳細(xì)講解一下這道題
FAILED
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您好,ACD
A.已確認(rèn)銷(xiāo)售收入但尚未發(fā)出商品 (收入確認(rèn)結(jié)轉(zhuǎn)成本,存貨減少了)
B.已發(fā)出商品但尚未確認(rèn)銷(xiāo)售收入 (收入沒(méi)有確認(rèn),成本不結(jié)轉(zhuǎn),存貨不變)
C.已收到發(fā)票賬單并付款但尚未收到材料 (應(yīng)將這筆交易記錄為:借記“在途材料”,貸記“銀行存款”。這樣做是因?yàn)樵谕静牧蠈儆诖尕?,其賬面數(shù)值會(huì)因此而增加)
D.已收到材料但尚未收到發(fā)票賬單 (材料到貨就記入公司存貨了)
2024 04/26 11:14
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2024 04/26 18:16
b和d還是有點(diǎn)不明白
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2024 04/26 18:21
您好,好的,
B收入確認(rèn)的時(shí)點(diǎn)沒(méi)有到,我們就不能結(jié)轉(zhuǎn)成本的,因?yàn)槭杖牒统杀臼菍生的
D材料到公司了,這是實(shí)實(shí)在在的資產(chǎn)了,記入我們賬上
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2024 04/26 18:33
嗯,就是要么先收到款,要么先收到貨物,對(duì)吧
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2024 04/26 18:35
您好,是的,是這么理解的哦
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