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就是控制權(quán)轉(zhuǎn)移了,結(jié)轉(zhuǎn)成本的時(shí)候?yàn)槭裁词琴J發(fā)出商品啊
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你好,是不是之前已經(jīng)做了發(fā)出商品處理了
2021 04/13 19:27
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2021 04/13 19:28
嗯嗯,做處理了
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2021 04/13 19:30
你好,發(fā)出商品的時(shí)候(不符合收入確認(rèn)條件),借:發(fā)出商品,貸:庫(kù)存商品
之后確認(rèn)收入結(jié)轉(zhuǎn)成本的時(shí)候,借:主營(yíng)業(yè)務(wù)成本,貸:發(fā)出商品
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2021 04/13 19:30
為什么啊,前面我懂就是后面我不理解
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2021 04/13 19:33
你好,發(fā)出商品的時(shí)候(不符合收入確認(rèn)條件),借:發(fā)出商品,貸:庫(kù)存商品
之后確認(rèn)收入結(jié)轉(zhuǎn)成本的時(shí)候,借:主營(yíng)業(yè)務(wù)成本,貸:發(fā)出商品
不理解的地方具體是哪里呢,我好給出針對(duì)性的回復(fù)??
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2021 04/13 19:34
就是為什么是貸記發(fā)出商品不是庫(kù)存商品啊
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2021 04/13 19:35
你好,發(fā)出商品的時(shí)候(不符合收入確認(rèn)條件),借:發(fā)出商品,貸:庫(kù)存商品
發(fā)出商品的時(shí)候已經(jīng)計(jì)入發(fā)出商品借方,庫(kù)存商品已經(jīng)沒(méi)有余額了
之后確認(rèn)收入結(jié)轉(zhuǎn)成本的時(shí)候,借:主營(yíng)業(yè)務(wù)成本,貸:發(fā)出商品
所以結(jié)轉(zhuǎn)成本的時(shí)候,貸方是發(fā)出商品,而不是庫(kù)存商品。如果這個(gè)時(shí)候貸方還是庫(kù)存商品,就會(huì)導(dǎo)致庫(kù)存商品計(jì)入貸方兩次,會(huì)導(dǎo)致余額負(fù)數(shù) 的
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2021 04/13 19:36
好的,謝謝老師
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2021 04/13 19:36
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。謝謝
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