发布时间:2025-01-30 14:07:18
材料出库时,企业应根据内部出具的领料单或材料出库单,按照原材料的用途做如下区分:
(1)领用原材料用于直接生产产品的,借记“生产成本”;
(2)领用材料用于生产耗费,借记“制造费用”;
(3)非生产部门领用,则按照对应部门借记“管理费用”、“销售费用”等;
原材料出库的具体分录如下:
借:生产成本(用于直接生产)
贷:原材料
wacom和冠影拓手绘板ctl4100wl电脑绘画板电子绘图板
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2025-01-30 14:07:18 2025-01-30 14:07:18 2025-01-30 14:07:18 2025-01-30 14:07:18 2025-01-30 14:07:18