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出售購買原材料沒有單獨(dú)計(jì)價的包裝物怎么做分錄
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你好,你這里是兩筆業(yè)務(wù):一筆出售原材料,一筆沒有單獨(dú)計(jì)價的包裝物?
2020 04/03 13:44
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2020 04/03 13:45
如果是
原材料,借;其他業(yè)務(wù)成本,貸;原材料
借;銷售費(fèi)用,貸;周轉(zhuǎn)材料——包裝物
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2020 04/03 13:47
就是出售之前買原材料時上面的包裝物,購買時沒有單獨(dú)計(jì)價
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2020 04/03 13:53
你好,借;庫存現(xiàn)金等科目,貸;其他業(yè)務(wù)收入,應(yīng)交稅費(fèi)——應(yīng)交增值稅
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2020 04/03 13:55
這個需要結(jié)轉(zhuǎn)嗎?
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2020 04/03 13:57
你好,因?yàn)橘忂M(jìn)的時候沒有計(jì)價,所以之后銷售不需要結(jié)轉(zhuǎn)其他業(yè)務(wù)收入對應(yīng)的成本的
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