晴雨下汐七 追問

2021-01-14 15:39

老師，可以舉例子帶金額那種，我想知道原材料，生產(chǎn)加工產(chǎn)品然后出售流程然后分錄帶金額，我就明白了

bullet 老師 解答

2021-01-14 16:03

同學(xué)你好 ，比如做一個(gè)產(chǎn)品，1、從倉庫領(lǐng)用的原材料，借：生產(chǎn)成本-原材料  100，貸：原材料 100，
                                              2、做這款產(chǎn)品生產(chǎn)拉線人員工資，借：生產(chǎn)成本-人工費(fèi)，50，貸：應(yīng)付工資：50，
                                              3、車間 維修設(shè)備費(fèi)用，              借：生產(chǎn)成本-制造費(fèi)用  50，貸：制造費(fèi)用：50，
                                               4、產(chǎn)品做好了，入庫：借：庫存商品   200
                                                                                       貸：生產(chǎn)成本-原材料100
                                                                                                生產(chǎn)成本-人工費(fèi)50 
                                                                                                 生產(chǎn)成本-制造費(fèi)用50，
                                                   5、銷售這款產(chǎn)品  借：主營業(yè)務(wù)成   200
                                                                                貸：庫存商品   200
                                                                             借：應(yīng)收帳款：   339
                                                                                  貸：主營業(yè)務(wù)收入 300
                                                                                          應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅39