问题已解决
能解釋一下劃線的句子嗎?覺得明白但一會(huì)兒又糊涂了。
FAILED
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其實(shí)就是假設(shè)上期未實(shí)現(xiàn)本期都是實(shí)現(xiàn)了,實(shí)現(xiàn)了就是存貨都賣出去了,所以貸方存貨轉(zhuǎn)為營業(yè)成本,結(jié)合第三筆分錄,根據(jù)期末未實(shí)現(xiàn)內(nèi)部交易損益編制抵消分錄。先假設(shè)都賣出去了,然后抵消未實(shí)現(xiàn)。
2022 04/01 20:08
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2022 04/01 20:24
右邊的第二個(gè)分錄借方的未分配利潤指的是營業(yè)收入嗎
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2022 04/01 20:26
不是,未分配利潤代替的是營業(yè)成本,對(duì)應(yīng)左邊分錄的借方營業(yè)成本,損益項(xiàng)目,第二年替換為未分配利潤。
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