結(jié)轉(zhuǎn)原材料成本會(huì)計(jì)分錄 結(jié)轉(zhuǎn)原材料的成本
原材料結(jié)轉(zhuǎn)成本的會(huì)計(jì)分錄1、原材料轉(zhuǎn)成本會(huì)計(jì)分錄企業(yè)在領(lǐng)用原材料的時(shí)候:借:生產(chǎn)成本-直接材料等貸:原材料-XX材料然后結(jié)轉(zhuǎn)生產(chǎn)成本:借:庫(kù)存商品貸:生產(chǎn)成本等。生產(chǎn)成本的會(huì)計(jì)核算生產(chǎn)成本屬于成本類科目。2、原材料...