期初在产品成本+本期生产费用=本期完工产品成本“+”期末在产品成本 这个公式怎么理解
推荐回答(1个)
例如:某公司有关生产和销售的资料如下:
七月份 八月份
直接材料 10000 3000
直接人工 15000 7500
制造费用 1000 13500
期初在产品 (1) (3)
期末在产品 3000 300
期初库存商品 5500 7000
期末库存商品 7000 (4)
销售收入 30000 (5)
销售成本 (2) 27000
销售毛利 7000 2000
要求:计算(1)-(5)的数值,并列出公式。
七月份销售成本(2):30000-7000=23000
七月份完工产品:23000+7000-5500=24500
七月份生产费用:10000+15000+1000=26000
七月份期初在产品(1):24500+3000-26000=1500
八月份销售收入(5):2000+27000=29000
八月份期初在产品(3),等于七月份期末在产品:3000
八月份生产费用:3000+7500+13500=24000
八月份完工产品:3000+24000-300=26700
八月份期末库存商品(4):7000+26700-27000=6700
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