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車間工人工資入生產(chǎn)成本月末是否要結(jié)轉(zhuǎn),怎么結(jié)轉(zhuǎn)呢
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你好,這個(gè)生產(chǎn)的產(chǎn)品有完工入庫(kù)嗎?
2019 09/02 15:55
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2019 09/02 15:55
木有
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2019 09/02 15:59
你好,那就不需要結(jié)轉(zhuǎn),在生產(chǎn)成本科目掛賬就是了
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2019 09/02 16:01
但是我月末結(jié)轉(zhuǎn)怎么成了在產(chǎn)品呢
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2019 09/02 16:02
你好,沒有完工在生產(chǎn)成本科目掛賬就是了,不需要結(jié)轉(zhuǎn)到在產(chǎn)品科目核算的
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2019 09/02 16:05
那要怎么操作呢
FAILED
FAILED
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2019 09/02 16:06
我就是感覺不對(duì)呀
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2019 09/02 16:08
你好,生產(chǎn)成本科目是在報(bào)表的在產(chǎn)品欄次體現(xiàn),但是賬務(wù)上面不需要從生產(chǎn)成本結(jié)轉(zhuǎn)到在產(chǎn)品科目的
你認(rèn)為不對(duì)的地方具體是?
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2019 09/02 16:10
我原先做的是手工賬現(xiàn)在把他錄入快賬軟件那樣出來(lái)的資產(chǎn)負(fù)債表跟利潤(rùn)表和我原來(lái)的手工賬都相差這筆數(shù)據(jù)的呢
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2019 09/02 16:12
你好,借;生產(chǎn)成本,貸;原材料
原材料減少,生產(chǎn)成本增加,在資產(chǎn)負(fù)債表體現(xiàn)在產(chǎn)品增加,這個(gè)是資產(chǎn)內(nèi)部變動(dòng),不會(huì)有差額啊
你所做分錄,金額是?
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2019 09/02 16:16
我月末就是木有做分錄呀
FAILED
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2019 09/02 16:16
左邊存貨增加了呀等于
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2019 09/02 16:19
你好,是原材料減少,在產(chǎn)品增加,總的存貨沒有變動(dòng)才是啊
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2019 09/02 16:20
是生產(chǎn)工資
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2019 09/02 16:20
不涉及原材料
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2019 09/02 16:22
你好,那在產(chǎn)品增加,應(yīng)付工資也增加了,這個(gè)是不影響報(bào)表平衡的啊
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2019 09/02 16:24
我知道了。原先的工資我是做的管理費(fèi)用直接利潤(rùn)就減少了?,F(xiàn)在結(jié)轉(zhuǎn)到在產(chǎn)品利潤(rùn)木有減少所以跟原來(lái)的這套賬不平。那要怎么操作呢
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2019 09/02 16:28
你好,正確的應(yīng)當(dāng)計(jì)入生產(chǎn)成本,而之前的會(huì)計(jì)錯(cuò)誤的計(jì)入了管理費(fèi)用了,是這個(gè)意思?
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2019 09/02 16:29
嗯
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2019 09/02 16:30
你好,那應(yīng)當(dāng)這樣做調(diào)整分錄
借;生產(chǎn)成本,貸;管理費(fèi)用
然后做報(bào)表相應(yīng)數(shù)據(jù)調(diào)整
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2019 09/02 16:31
那去年的要調(diào)整嗎
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2019 09/02 16:32
你好,如果之前年度也有這樣的錯(cuò)誤,需要調(diào)整,設(shè)置損益的科目,需要通過以前年度損益調(diào)整科目核算
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