青青草 追問(wèn)

2016-03-01 11:12

能這么理解嗎？比如：原材料-A   400元      原材料-B 600元，原材料B沒(méi)有收到進(jìn)項(xiàng)發(fā)票   現(xiàn)在要結(jié)轉(zhuǎn)成本

（1）借：原材料-A                  400                       （2）借：庫(kù)存商品            1000                              
                原材料-B-暫估入賬   600                                   貸：原材料 -A                 400                              
           貸：預(yù)付賬款                   1000                                      原材料-B-暫估入賬   600        


收到發(fā)票                                                                     根據(jù)發(fā)票調(diào)整結(jié)轉(zhuǎn)的成本
（3）借：原材料-B                   600                        （4）借：原材料-B-暫估入賬      600
             貸：原材料-B-暫估入賬    6

青青草 追問(wèn)

2016-03-01 11:14

能這么理解嗎？比如：原材料-A 400元 原材料-B 600元，原材料B沒(méi)有收到進(jìn)項(xiàng)發(fā)票 現(xiàn)在要結(jié)轉(zhuǎn)成本

（1）借：原材料-A 400                            （2）借：庫(kù)存商品 1000 
               原材料-B-暫估入賬 600                           貸：原材料 -A 400 
              貸：預(yù)付賬款 1000                                          原材料-B-暫估入賬 600 


收到發(fā)票 根據(jù)發(fā)票調(diào)整結(jié)轉(zhuǎn)的成本
（3）借：原材料-B 600                              （4）借：原材料-B-暫估入賬 600
              貸：原材料-B-暫估入賬 600                       貸：原材料-B 600

青青草 追問(wèn)

2016-03-01 11:58

老師 是因?yàn)楦袷絾?wèn)題 看不清楚嗎？發(fā)了2次都不行  我一比一筆的發(fā)吧
（1）借：原材料-A 400 
             原材料-B-暫估入賬 600
          貸：預(yù)付賬款 1000

青青草 追問(wèn)

2016-03-01 12:00

（2）借：庫(kù)存商品 1000 
           貸：原材料 -A 400 
                  原材料-B-暫估入賬 600

青青草 追問(wèn)

2016-03-01 12:01

收到發(fā)票
（3）借：原材料-B 600 
             貸：原材料-B-暫估入賬 600

青青草 追問(wèn)

2016-03-01 12:02

根據(jù)發(fā)票調(diào)整結(jié)轉(zhuǎn)的成本
 （4）借：原材料-B-暫估入賬 600
           貸：原材料-B 600

田老師 解答

2016-03-01 10:50

沒(méi)收到的60%的進(jìn)項(xiàng)發(fā)票可先做暫估入賬

田老師 解答

2016-03-01 10:55

借：原材料--暫估入賬 貸：應(yīng)付賬款    初再用紅字沖出

田老師 解答

2016-03-02 10:28

（1）借：原材料-A 400 
原材料-B-暫估入賬 600
貸：預(yù)付賬款 1000

田老師 解答

2016-03-02 10:31

（1）借：原材料-A 400    借：原材料-B-暫估入賬 600   貸：預(yù)付賬款 1000（2）下月初 借：原材料-B-暫估入賬- 600  貸：預(yù)付賬款-600  （3）  發(fā)票來(lái)時(shí)借：原材料-B-暫估入賬-600  貸：預(yù)付賬款600