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要求:計(jì)算本月材料成本差異率,結(jié)轉(zhuǎn)發(fā)出材料負(fù)擔(dān)的成本差異,并編制相關(guān)的會計(jì)分錄。
FAILED
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1借材料采購40200
應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅5200
貸銀行存款45400
借原材料40300
貸材料采購40200
材料成本差異100
2024 03/22 16:40
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暖暖老師 
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2024 03/22 16:43
2借原材料3900
材料成本差異100
貸材料采購4000
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暖暖老師 
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2024 03/22 16:43
3借材料采購10000
應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅1300
貸銀行存款11300
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2024 03/22 16:44
4借原材料暫估8000
貸應(yīng)付賬款暫估8000
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暖暖老師 
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2024 03/22 16:45
5<借材料采購80000
應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅10400
貸銀行存款90400
借原材料76000
材料成本差異4000
貸材料采購80000
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暖暖老師 
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2024 03/22 16:48
6借材料成本差異4000
貸原材料4000
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暖暖老師 
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2024 03/22 16:48
7借生產(chǎn)成本65000
管理費(fèi)用20000
貸原材料85000
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2024 03/22 16:50
材料成本差異率的計(jì)算
(390+4000)/(26000+40300+3900+76000)*100%=3%
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2024 03/22 17:04
老師第一筆運(yùn)雜費(fèi)的增值稅不用處理嗎
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2024 03/22 17:05
不需要考慮的這里
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2024 03/22 17:06
好的謝謝老師
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暖暖老師 
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2024 03/22 17:07
不客氣麻煩你給予五星好評
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