发布时间:2025-01-30 14:04:27
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
女朋友想要找沪尚茗居装修我们计划先去展示中心看看那听说要预约但不知道该如何预约参观
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2025-01-30 14:04:27 2025-01-30 14:04:27 2025-01-30 14:04:27 2025-01-30 14:04:27 2025-01-30 14:04:27