定期盤存制,為何能用進貨推出銷貨成本? - 會計

By Yuri
at 2012-05-26T17:23
at 2012-05-26T17:23
Table of Contents
如題,
在定期盤存制中,分錄的進貨不是費用科目嗎?
也就是虛帳戶,既然是虛帳戶,
那麼進貨就不能歸類為存貨成本,
既然不是存貨成本,那麼用:期初存貨+進貨-期末存貨=銷貨成本
這個公式來求銷貨成本,
是否有些奇怪?
小弟因為有些觀念卡在這地方而導致解題不順暢,
不知是否有哪位大大能幫忙解惑?^^||
P.S.另外問一下小觀念:
進貨運費,在永續盤存制中當存貨的加項,所以進貨
運費歸類為成本;而進貨運費在定期盤存制中,是當進貨的加項,所以
進貨運費在這則歸類為費用,請問這觀念正確嗎?
--
在定期盤存制中,分錄的進貨不是費用科目嗎?
也就是虛帳戶,既然是虛帳戶,
那麼進貨就不能歸類為存貨成本,
既然不是存貨成本,那麼用:期初存貨+進貨-期末存貨=銷貨成本
這個公式來求銷貨成本,
是否有些奇怪?
小弟因為有些觀念卡在這地方而導致解題不順暢,
不知是否有哪位大大能幫忙解惑?^^||
P.S.另外問一下小觀念:
進貨運費,在永續盤存制中當存貨的加項,所以進貨
運費歸類為成本;而進貨運費在定期盤存制中,是當進貨的加項,所以
進貨運費在這則歸類為費用,請問這觀念正確嗎?
--
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