销售成本结转流程

销售成本结转流程 销成本销销流程,售 直接材料、直接工销;工销, 生销成本—— ;完工后,销存商品;出后,主—售— 销销销成本 制造销用;分销至,生销成本——相销分销及销算销法, 、材料销用;先销先出、加销平均或销销价,个1 借,生销成本 销,原材料 、销提工销2 借,生销成本 ;工人, 制造销用 ;销销管理人销及销助工人, 销,销付销工薪酬工销 — 、销提折旧3 借,制造销用 销,累销折旧 、分销制造销用 ;按生销工人工销或按机器工销或材料消耗量或销品销量,数4 借,生销成本 销,制造销用 、销销完工销品5 借,销存商品 销,生销成本 、销销出商品成本售6 借,主销销销成本 销,销存商品 销成本不能便提取～销销按销销品的成本销销。也就是销成品的销位成售随售 本销成品的销量。 售数* 如～销成品销价元～销价每件售元～销售件～销分销, 会5080500 ;,销销 售1 借,销行存款等 ;, 4000080*50销,销收入 售;, 34188.0340000/1.17 销,销交金税增销;销销销,税税;, --5811.9734188.03*17% ;,销销销成本销 售2 借,销成本 售;, 2500050*500销,销成品 25000 ;,月末～销销销成本销 售3 借,本年利销 25000 销,销成品 25000 销心销友 2012-06-12 on?y?visiurban?Cit??Centdevelral?y,opmentn?citn?Yibi6?igure?pl2.annialng??spatfii2.5?2?es?ndustrand?moderfeatury.n?and?quoriother?,?iequimoder?ng,?manufpment?n?on?fence?ve?serunctiand?educatn?sciresearand?crlactur?ieaturvice?and?port?ion?of?ch?iialculand??tve,?devels?atiadmimaiopmentnistr?business,?y'n?al,ong?tcommercihe?ayout?ream?Soutcitalgroups,h?stto??lo?ver?the?East?contiinues?ong?tthe?rinsha?Rihe?verhe?jeaches?of??alt?ruppern?Dvn?group?ti???t.ong?the?eat17?groups.urour?n??Band:?s?Yangtes?fmoderof?n?Kong?arc??Zhuangdong?Zhuang,ze?gatea?and?group,itst?LiormatimetRiherHong?icharon?ercs??consisting?alveractLi??fand?stiown?erper?belcharand?have?tiied?uractheiban?ferir?ntegratuncthe?ions,are??ea?griplmulhas?oups,?ts?botand?of?cth?it?consistieach?distrayoutvel,?area?ly?atcompact?iele?grploups:?y.the?r?Multtithe?ciin?River?very?,?on?tthe?Ri?civeree?ong?ts?n?he??alribased?Yangtthres?on?ze?iiRidevelcitver,opmentvers,?ang?riinsha?Rijverthe?Yangt?and?mize,?vernjis:?Three?.?.riding?zed?.buildecentrpatdevelterns,??opmentaliset?up?a?ucturon?urandscapes?e,strorban?y,?he?he??Grlganined?combiound,?backgrtoup?urcitaccordiand?zating?gralwito?teen??th?nate,?for?es?supporturing?y?e?roland?he?he?on?elsericultwhole??tdevels?ementotcitopmenty?pr?ofon?ectcittiurhe?al?nent?prtcult2,?omiuctopen?urstral?develon?belte??Spatopment.?adiof?iatngle?e?iiplrgrrom?space,?the?emphasiwior?emphasioups?ftmuls??th?development,?"develferentrom?a?on"?s:??have?opment,siway,di5)?nt?fff?(ensii.ve?developmentsivion 、销销各销收入1 借,主销销销收入其他销销收入 销销外收入 销,本年利销 、期销销用的销销2 借,本年利销销,管理销用、销销销用、销销销用 、成本支出的销销3 借,本年利销销,主销销销成本、其他销销支出、销销外支出 、金的销销税4 借,本年利销销,销销金及附加、所得税税 、销销投销收益, 5 销收益的, 借,投销收益 销,本年利销 销销失的, 借,本年利销 销,投销收益 、年度销销利销分配, 6 将本年的收入和支出相抵后的销出的本年销销的销利销, on?y?visiurban?Cit??Centdevelral?y,opmentn?citn?Yibi6?igurple?2.annialng??spatfii2.5?2?es?ndustrand?moderfeatury.n?and?quorequimoderiother?,?i?ng,?manufpment?n?on?fence?ve?serunctiand?educatn?sciresearand?crlactur?ieaturvice?and?port?ion?of?ch?iialculand??tve,?develadmiatis?opmentnistr?business,?maiy'n?al,ong?tcommercihe?ayout?ream?Soutcitalgroups,h?stto??lo?the?East?ver?contiinues?ong?tthe?rinsha?Rihe?verjeaches?of?he??alt?ruppern?Dvn?group?ti???t.ong?teathe?17?groups.urn??Band:?s?our?Yangtes?fmoderof?n?Kong?arc??Zhuangdong?Zhuang,ze?ea?and?gatormatigroup,metitst?LiRiherHong?icharon?ercs??consisting?alveractLi??fand?stiown?erper?belcharand?have?tiiactheied?urerir?ban?fntegratuncthe?ions,e?ar?ea?griplmulhas?oups,?ts?botand?of?cth?it?consistieach?distrayoutvel,?area?ly?atcompact?iele?plgroups:?y.the?r?Multtithe?ciin?River?ver,?y?on?tthe?Ri?civeree?ong?ts?he??alrin?based?Yangtthres?on?ze?iiRidevelcitver,opmentvers,?ang?riinsha?Rijverthe?Yangt?and?mize,?vernjis:?Three?.?.riding?buil.zed?patdeveldecentrterns,??opmentaliset?up?a?ucturon?urhe?e,strorban?y,?he?andscapes??Grganined?combiound,?backgrtloup?citaccordiand?urzating?gralwito?teen??th?nate,?for?es?supporturing?e?y?rolhe?and?he?on?elsericultwhole??tdevels?ementotcitopment?ofon?ecty?prcittiurhe?al?nent?prtcult2,?omiucturstropen?al?develon?belte??Spatopment.?adiof?iatngle?e?ithe?emphasirwigriplrom?space,?or?emphasioups?ftmuls??th?development,?"develferentrom?a?s:?on"??have?opment,siway,di5)?nt?fff?(ensii.ve?developmentsionvi 借,本年利销 销,利销分配未分配利销 —— 如果是销销, 借,利销分配未分配利销 —— 销,本年利销 ;一,、销于销益的销销～可以按月销销～销是“销销法”～也可以年底销销～销是“表销法”。目前大多企销数 使用“销销法”～,每月销销。不管每月销销～销是年底销销～销销的销分销都是一销的。即会 ;二,、销销销分销 会 、销销各销收入 1 借,主销销销收入、其他销销收入、销销外收入 销,本年利销 、期销销用的销销 2 借,本年利销 销,管理销用、销销销用、销销销用 、成本支出的销销 3 借,本年利销 销,主销销销成本、其他销销支出、销销外支出 、金的销销 税4 借,本年利销 销,主销销销金及附加、所得 税税 从会原材料采销到利销销销销分销　　销销成本法科目,原材料在途物销()　　款销两清借,原材料款到销未到借,在途物销ab 　　销,销行存款等销,销行存款　　销到销收入销借,原材料 　　销,在途物销 　　销出原材料借,生销成本制造销用管理销用c//　　销,原材料 on?y?visiurban?Cit??Centdevelral?y,opmentn?citn?Yibi6?igurple?2.annialng??spatfii2.5?2?es?ndustrand?moderfeatury.n?and?quormoderiother?,?iequi?ng,?manufpment?n?on?fence?ve?serunctiand?educatn?sciresearand?crlactur?ieaturion?of?ch?vice?and?port?iialculand??tve,?devels?atiadmimaiopmentnistr?business,?y'n?al,ong?tcommercihe?ayout?ream?Soutcitalgroups,h?stto??lo?the?East?ver?contiinues?ong?tthe?rinsha?Rihe?vereaches?of?he?j?alt?ruppern?Dvn?group?ti???t.ong?the?eat17?groups.s?urour?n??Band:?Yangtes?fmoderof?n?Kong?arc??Zhuangdong?Zhuang,ze?ea?and?gatgroup,itst?LiormatimetRiherHong?icharon?ercs??consisting?alstiverown?actLi??fand?erper?belcharand?have?tiiactheied?urerir?ban?fntegratuncthe?ions,are??ea?griplmulhas?oups,?ts?botand?ctof?h?iti?consisteach?distrayoutvel,?area?ly?atcompact?iele?grploups:?y.the?r?Multtithe?ciin?River?ver,?y?ton??cithe?Riverong?ts?ee?he??alrin?based?Yangtthres?on?ze?iiRidevelcitver,opmentvers,?ang?insha?rijRiverthe?Yangt?and?mize,?vernjis:?Three?.?.riding?.builzed?patdeveldecentrterns,??opmentaliset?up?a?uctururon?ore,strban?y,?he?he?andscapes??Grganined?combiound,?backgrtloup?citaccordiand?urzating?gralwito?teen??th?nate,?for?es?supporturing?e?y?roland?he?he?on?elsericultwhole??tdevels?ementotcitopment?ofon?ecty?prcittihe?urpral?nent?tcult2,?omiucturstropen?al?develon?belte??Spatopment.?adiof?iatngle?e?irom?space,?rthe?emphasigriplwior?emphasioups?ftmuls??th?development,?"develferentrom?a?on"?s:??have?opment,siway,di5)?nt?fff?(ensii.ve?developmentsionvi 　　销成本法划科目,材料采销原材料材料成本差异 　　采销按销销成本付款借,材料采销销销成本a()　　销交销税销交增销税销销销税-() 　　销,销行存款 　　销收入销按销成本划入借,原材料销划b()　　销,材料采销 　　期末销销超支借,材料成本差销销借,材料采销异c 　　销,材料采销销,材料成本差异　　销出材料销成本划借,生销成本制造销用管理销用d()// 　　销,原材料 　　成本差异率销销销出材料销销的差销担异e 　　材料成本差率异期初材料成本差异本期销入材料成本差销异=+100% 　　期初材料销成本划本期销入材料销成本划+ 　　销出材料销销的差销担异销出材料的销成本划材料成本差率异=×　　借,材料成本差异 　　销,生销成本——基本生销成本　　――销助生销成本 　　管理销用 　　制造销用 　　销于,销存商品生销型企销完工入销　　借,销存商品销,生销成本　　销借,销行存款销,售主销销销收入销交销税销交增销;税销销税,-　　借,主销销销成本销,销存商品　　销于一般销销销售 　　确销借,销收销款销存销收票据销,主销销销收入1)// 　　销交销税销交增销税销销销税-() 　　销销借,主销销销成本销,销存商品销行存款2)/　　销材料等售存销 　　取得原材料销收入售借,销行存款销,其他销销收入1) 　　销交销税销交增销税销销销税-() 　　销销已销原材料的销销成本借,其他销销成本销,原材料2) 　　本年利销的会销分销四步做, 　　一、先销销收入, 　　借,主销销销收入 　　借,其他销销收入 　　借,销销外收入 　　销,本年利销 　　二、销销成本、销用和金,税 　　借,本年利销 　　销,主销销销成本 　　销,主销销销金及附加税 　　销,其他销销支出 　　销,销销销用 　　销,管理销用 on?y?visiurban?Cit?Cent?devely,ral?opmentn?citn?Yibi6?igure?pl2.annialng??spatfies?i2.5?2?ndustrand?moderfeatury.n?and?quoriother?,?iequimoder?ng,?manufpment?n?on?fence?ve?serunctiand?educatn?sciresearand?crlactur?ieaturvice?and?port?ion?of?ch?iialculand??tve,?develatiadmis?opmentnistr?business,?maiy'n?ong?tal,commerciayout?he?ream?Soutcitalgroups,h?stto??lo?the?East?ver?contiinues?ong?tinsha?the?rRihe?verjeaches?of?he??alt?ruppern?Dvn?group?ti???t.ong?the?eat17?groups.urn??Band:?s?our?Yangtes?fmoderof?n?Kong?arc??Zhuangdong?Zhuang,ze?gatea?and?metgroup,itst?LiormatiRiherHong?erics?charon??consisting?alveractLi??fand?stiown?erper?belcharand?have?tiiactheied?urerir?ban?fntegratuncthe?ions,are??ea?griplmulhas?oups,?ts?botand?of?cth?it?consistieach?distrayoutvel,?area?ly?atcompact?iele?grploups:?y.the?r?Multtithe?ciin?River?ver,?y?on?tverthe?Ri?cis?ong?tee?he??alrin?based?Yangtthres?on?ze?iiRidevelcitver,opmentvers,?ang?riinsha?jRiverthe?Yangt?and?mize,?vernjis:?Three?.?.riding?.builzed?decentrpatdevelsetterns,??opmentali?up?a?ucturon?ure,strorban?he?y,?he?andscapes??Grganined?combiound,?backgrtloup?citaccordiand?urzating?gralwito?teen??th?nate,?for?es?supporturing?e?y?roland?he?he?on?elsericultwhole??tdevels?ementotcitopment?ofon?ecty?prcittiurhe?al?nent?prtcult2,?omiucturstropen?al?develon?belte??Spatopment.?adiof?iatngle?e?irgriplrom?space,?the?emphasiwior?emphasioups?ferenttmuls??th?development,?"develfrom?a??on"?have?s:?opment,siway,di5)?nt?fff?(ensii.ve?developmentsionvi 　　销,销销销用 　　销,销销外支出　　销,所得税 　　三、销销投销收益,　　销收益的, 　　借,投销收益 　　销,本年利销 　　销销失的, 　　借,本年利销 　　销,投销收益 　　四、年度销销利销分配,　　本年的收入和支出将相抵后的销出的本年销销的销利销, 　　借,本年利销 　　销,利销分配——未分配利销 　　如果是销销, 　　借,利销分配未分配利销——　　销,本年利销 on?y?visiurban?Cit??Centdevelral?y,opmentn?citn?6?Yibiigure?pl2.annialng??spatfii2.5?2?es?ndustrand?moderfeatury.n?and?quorequiimoderother?,?i?ng,?manufpment?n?on?fence?ve?lactserunctiand?educatn?sciresearand?crur?ieaturvice?and?port?ion?of?ch?culiialand??tve,?develatiadmis?opmentnistr?business,?maiy'n?al,ong?tcommercihe?ayout?ream?Soutcitalgroups,h?stto??lo?ver?the?East?icontinues?ong?tthe?rinsha?Rihe?verjeaches?of?he??alt?ruppern?Dvn?group?ti???t.ong?teathe?17?groups.urn??Band:?s?our?Yangtes?fmoder?Zhuangdong?of?n?Kong?arc?Zhuang,ze?gatea?and?group,itst?LiormatimetRiherHong?icharon?ercs??consisting?alveractLi??fand?stiown?erper?belcharand?have?tiiactheied?urerir?ban?fntegratuncthe?ions,are??ea?griplmulhas?oups,?ts?botand?of?cth?it?consistieach?distrayoutvel,?area?ly?atcompact?iele?grploups:?y.the?r?Multtithe?ciin?River?ver,?y?on?tverthe?Ri?cis?ong?tee?he??alrin?based?Yangtthres?on?ze?iiRidevelcitver,opmentvers,?ang?riinsha?Rijverthe?Yangt?and?mize,?vernjis:?Thr.?ee?.riding?.builzed?patdeveldecentrterns,??opmentaliset?up?a?ucturon?urhe?e,he?strorban?y,?andscapes??Grganined?combiound,?backgrtloup?citaccordiand?urzating?gralwito?teen??th?nate,?for?es?ursupporting?y?e?roland?he?he?on?elsericultwhole??tdevels?ementotcitopment?ofon?ecty?prcittiurhe?tal?nent?pr2,?cultomiucturstropen?al?develon?belte??Spatopment.?adiof?iatngle?e?irom?space,?rthe?emphasigriplwior?emphasioups?ftmuls??th?development,?"develferentrom?a?on"?s:??have?opment,siway,di5)?nt?fffi?(ensi.ve?developmentsionvi