问题已解决
某企業(yè)2018年7月1日結(jié)存A材料100kg,實(shí)際成本10元/kg,7月10日和18日分別購入該材料300kg和200kg,實(shí)際成本分別為12元/kg和13元/kg,7月13日廠部領(lǐng)用材料180kg,7月27日車間領(lǐng)用材料270kg. 要求:分別按先進(jìn)先出法,月末一次加權(quán)平均法,移動加權(quán)平均法計(jì)算本期發(fā)出存貨成本和期末結(jié)存存貨成本
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你好,先進(jìn)先出法計(jì)算發(fā)出成本是100*10+80*12=1960
2021 03/18 14:04
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暖暖老師 
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2021 03/18 14:06
期末結(jié)存數(shù)量是=100+300+200-180-270=150
期末結(jié)存成本是150*13=1950
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暖暖老師 
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2021 03/18 14:07
月末一次加權(quán)平均單價(jià)(1000+3600+2600)/(100+300+200)=12
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暖暖老師 
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2021 03/18 14:08
發(fā)出存貨成本(180+270)*12=5400
結(jié)存成本是150*12=1800
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暖暖老師 
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2021 03/18 14:14
你好,先進(jìn)先出法計(jì)算發(fā)出成本是100*10+80*12+220*12+50*13=5250
第一個(gè)做錯(cuò)了
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