问题已解决
總產(chǎn)值=主營業(yè)務(wù)收入+庫存商品期末余額-庫存商品期初余額,這里的庫存商品期末余額-庫存商品期初余額,庫存商品*成本價行嗎?還是一定要銷售價格啊
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你好,庫存商品按照財務(wù)賬上的數(shù),是購入的成本
2022 02/23 08:40
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2022 02/23 09:16
有的老師說是銷售價格
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2022 02/23 09:17
而且老師說是購入的成本價覺得不專業(yè)
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2022 02/23 09:21
假如是成本價直接用期末余額減去期初余額就好了
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2022 02/23 09:42
計算公式
1、當(dāng)月產(chǎn)品產(chǎn)量×產(chǎn)品銷售單價
2、當(dāng)月主營業(yè)務(wù)收入+庫存商品期末余額—庫存商品期初余額
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2022 02/23 09:50
是生產(chǎn)出來商品的賬面價值
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2022 02/23 09:55
年報中的工業(yè)總產(chǎn)值=當(dāng)期生產(chǎn)出來的產(chǎn)品*市場銷售價格,實務(wù)中可以簡化為
工業(yè)總產(chǎn)值=當(dāng)期主營業(yè)務(wù)收入+期末庫存商品市價-期初庫存商品市價
近似算法則是 工業(yè)總產(chǎn)值=當(dāng)期主營業(yè)務(wù)收入+期末庫存商品成本價-期初庫存商品成本價
當(dāng)然這個是不準(zhǔn)確,不過往往差異率不會超過允許的范圍
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2022 02/23 10:17
期末庫存商品成本價-期初庫存商品成本價,這個不準(zhǔn)確吧
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2022 02/23 10:21
這個是粗略計算的
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