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要求:計(jì)算本月發(fā)生的增值稅進(jìn)項(xiàng)稅額、本月材料成本差異率、本月發(fā)岀材料應(yīng)負(fù)擔(dān)的成本差異及月末結(jié)存材料的實(shí) 際成本。
FAILED
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計(jì)算本月發(fā)生的增值稅進(jìn)項(xiàng)稅額
20800+1013.7/1.09*0.09=20883.7
2022 06/07 11:34
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2022 06/07 11:36
本月材料成本差異率的計(jì)算是
(-1700-800+160000-7960*20)/(3000+80800+7960*20)*100%=-0.70%
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2022 06/07 11:36
本月發(fā)岀材料應(yīng)負(fù)擔(dān)的成本差異
7000*20*0.0070=980節(jié)約差異
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2022 06/07 11:37
月末結(jié)存材料的實(shí) 際成本。
(30000+80800+7960*20-140000)*(1-0.0070)
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