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請(qǐng)問(wèn)各位老師:這邊生產(chǎn)型企業(yè)但沒生產(chǎn),只加工包裝,購(gòu)入散裝酒、酒瓶,瓶蓋,包裝盒,包裝后線下或者網(wǎng)店銷售都有?請(qǐng)問(wèn)怎么賬務(wù)處理?
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你好
你這個(gè)已經(jīng)是在簡(jiǎn)單的加工了,但是不需要用到生產(chǎn)成本科目
你購(gòu)買的時(shí)候
借:庫(kù)存商品+原材料
貸:銀行存款
然后確認(rèn)成本的時(shí)候
借?:主營(yíng)業(yè)務(wù)成本
貸:庫(kù)存商品? 這里是酒
原材料? 這里是包裝
應(yīng)付職工薪酬? 這里是工資
2021 11/04 08:58
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2021 11/04 09:01
購(gòu)入散酒和包裝物都記入原材料還是散酒記原材料?包裝好后記庫(kù)存商品
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王超老師 
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2021 11/04 09:04
?散酒要進(jìn)入庫(kù)存商品
包裝物都記入原材料
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2021 11/04 09:12
是這樣的嗎老師
FAILED
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2021 11/04 09:15
是的,你中間那個(gè)包裝過(guò)程不需要寫分錄的
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2021 11/04 10:22
謝謝老師,請(qǐng)問(wèn)這個(gè)銷售結(jié)轉(zhuǎn)成本金額按哪個(gè)?
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王超老師 
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2021 11/04 10:42
你這個(gè)要按照第一個(gè)分錄里面的金額啊,你看你自己都把原材料放進(jìn)去了
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