采購(gòu)成本會(huì)計(jì)分錄?結(jié)轉(zhuǎn)其實(shí)際采購(gòu)成本會(huì)計(jì)分錄?
結(jié)轉(zhuǎn)入庫(kù)材料的采購(gòu)成本會(huì)計(jì)分錄借:原材料,應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額),貸:應(yīng)付賬款。月末仍未收到單據(jù)時(shí),材料按暫估價(jià)值入賬:借:原材料,貸:應(yīng)付賬款-暫估應(yīng)付賬款。·材料驗(yàn)收入庫(kù),計(jì)算并結(jié)轉(zhuǎn)入庫(kù)材料的實(shí)際成本...