成本核算會計分錄

#/13成本核算會計分錄家具廠生產(chǎn)200把椅子成本核算會計分錄1、2015.7.2借戴老板款11000元；2、2015.7.3購買木材8000元3、2015.7.4運費800元4、2015.7.4修理刨床120元僅2015.7.4場檢費60元衛(wèi)檢費40元打單費35元質(zhì)檢費40元；&2015.7.10電費300元7、2015.7.10人員工資900元（工人工資600元，車間管理人員工資100元，管理人員工資200元）8、2015.7.10廢料處理收400元9、2015.7.10辦公費305元、領(lǐng)出材料、2015.7.10200把成品椅子入庫10、2015.7.11出售100把椅子，單價180元計18000元11、2015.7.12出售40把椅子，單價200元計8000元12、2015.7.13出售60把椅子，單價240元計14400元13、按個體工商戶的生產(chǎn)、經(jīng)營所得稅率納稅14、2015.7.14歸還戴老板款11000元;15、2015.7.31清理賬務(wù)核算結(jié)轉(zhuǎn)未分配利潤固資折舊（刨床）1gasolutionofthespecimen,itsmembershipofthehydrochloricacidofnotlessthan(andexceptfortherequirement)1.5mL.Totalforsilversaltmethoddeterminationwithoutaddinghydrochloricacid.Reagentblankoperateaccordingtothesamemethod.12.3.2vegetableoiIs：weighing5.00gsamplesplacedina50mLceramiccrucibles,plus10Gmagnesiumnitrate,magnesiumoxideontopcover2G,placetheCruciblefireheatuntiljustsmoking,immediatelyremovetheCrucible,incasethecontentsoverflow.Smokeaftersmall,thenheatedtocarbonizationfull.Tomovethecrucible...13.2bywetdigestionfluidinthesampledigestsolution,reagentblanksolutionandtowelsplus3mLarsenicstandardsolutionsofpotassiumiodidesolution(150g/L),0.5mLacidstannouschloridesolution,mixwell,letstand15min.3Gzinccapsules,respectivelyimmediatelystuffedwithleadacetatecottonairscoop,tipandtubeinserttubefilledwith4mLsilversaltsolutionundertheliquidsurface,reaction45minatroomtemperature,removethetubes,andchloroformupto4mL.LCMCuvette,tubeswithzeroadjustzeropointinwavelength520nmmeasuringabsorbanceofstandardcurve.13.3ashingmethodtakethedigestivetract-ashingmethoddigestivejuicesandreagentblankrespectivelyat150ml,cone-shapedbottle.Lessonsof0,2.0,4.0,6.0,8.0,10.0mLarsenicstandardliquid(theequivalentof0,2.0,4.0,6.0,8.0,10.Ovg,arsenic),respectively150mLErlenmeyerflask,addwaterto43.5mL,add6.5mLhydrochloricacid.13.2percentbelow〃inthesampledigest1、2015.7.2借戴老板款11000元；借:銀行存款11000元貸:其他應(yīng)付款一戴老板11000元2、2015.7.3購買木材8000元借：原材料一木材8000元貸：銀行存款8000元3、2015.7.4運費800元借:原材料一木材800元貸:銀行存款800元4、提現(xiàn)借:庫存現(xiàn)金2200元貸:銀行存款2200元5、2015.7.4修理刨床120元借:制造費用120元貸:庫存現(xiàn)金120元6、2015.7.4場檢費60元、衛(wèi)檢費40元、打單費35元、質(zhì)檢費40元；借:制造費用一場檢費60元一衛(wèi)檢費40元一打單費35元一質(zhì)檢費40元貸:庫存現(xiàn)金175元7、2015.7.10電費300元借：制造費用一電費300元1gasolutionofthespecimen,itsmembershipofthehydrochloricacidofnotlessthan(andexceptfortherequirement)1.5mL.Totalforsilversaltmethoddeterminationwithoutaddinghydrochloricacid.Reagentblankoperateaccordingtothesamemethod.12.3.2vegetableoils:weighing5.00gsamplesplacedina50mLceramiccrucibles,plus10Gmagnesiumnitrate,magnesiumoxideontopcover2G,placetheCruciblefireheatuntiljustsmoking,immediatelyremovetheCrucible,incasethecontentsoverflow.Smokeaftersmall,thenheatedtocarbonizationfull.Tomovethecrucible13.2bywetdigestionfluidinthesampledigestsolution,reagentblanksolutionandtowelsplus3mLarsenicstandardsolutionsofpotassiumiodidesolution(150g/L),0.5mLacidstannouschloridesolution,mixwell,letstand15min.3Gzinccapsules,respectivelyimmediatelystuffedwithleadacetatecottonairscoop,tipandtubeinserttubefilledwith4mLsilversaltsolutionundertheliquidsurface,reaction45minatroomtemperature,removethetubes,andchloroformupto4mL.LCMCuvette,tubeswithzeroadjustzeropointinwavelength520nmmeasuringabsorbanceofstandardcurve.13.3ashingmethodtakethedigestivetract-ashingmethoddigestivejuicesandreagentblankrespectivelyat150ml,cone-shapedbottle.Lessonsof0,2.0,4.0,6.0,8.0,10.0mLarsenicstandardliquid(theequivalentof0,2.0,4.0,6.0,8.0,10.Ovg,arsenic),respectively150mLErlenmeyerflask,addwaterto43.5mL,add6.5mLhydrochloricacid.13.2percentbelow〃inthesampledigest貸:庫存現(xiàn)金300元7、2015.7.10人員工資900元借:生產(chǎn)成本一椅子600元制造費用一工資100元管理費用一工資200元貸:應(yīng)付職工薪酬900元8、發(fā)放工資:借:應(yīng)付職工薪酬900元貸:庫存現(xiàn)金900元9、領(lǐng)用材料:借:生產(chǎn)成本一椅子8800貸：原材料一木材880010、2015.7.10辦公費305元借:管理費用一辦公費305元貸:庫存現(xiàn)金305元11、2015.7.10廢料處理收400元車間處理廢料(沖減領(lǐng)用材料)：借：原材料一木材400元貸：庫存現(xiàn)金400元成木核算:8000元+800-400元+300元+600元+100元+120元+175元=9695元 每把單價:9695元?200把=48.475元/把12、分配并結(jié)轉(zhuǎn)制造費用：借:生產(chǎn)成本一椅子695元貸:制造費用一工資100元制造費用一電費300元制造費用一維修費120元1gasolutionofthespecimen,itsmembershipofthehydrochloricacidofnotlessthan(andexceptfortherequirement)1.5mL.Totalforsilversaltmethoddeterminationwithoutaddinghydrochloricacid.Reagentblankoperateaccordingtothesamemethod.12.3.2vegetableoils:weighing5.00gsamplesplacedina50mLceramiccrucibles,plus10Gmagnesiumnitrate,magnesiumoxideontopcover2G,placetheCruciblefireheatuntiljustsmoking,immediatelyremovetheCrucible,incasethecontentsoverflow.Smokeaftersmall,thenheatedtocarbonizationfull.Tomovethecrucible.?.13.2bywetdigestionfluidinthesampledigestsolution,reagentblanksolutionandtowelsplus3mLarsenicstandardsolutionsofpotassiumiodidesolution(150g/L),0.5mLacidstannouschloridesolution,mixwell,letstand15min.3Gzinccapsules,respectivelyimmediatelystuffedwithleadacetatecottonairscoop,tipandtubeinserttubefilledwith4mLsilversaltsolutionundertheliquidsurface,reaction45minatroomtemperature,removethetubes,andchloroformupto4mL.LCMCuvette,tubeswithzeroadjustzeropointinwavelength520nmmeasuringabsorbanceofstandardcurve.13.3ashingmethodtakethedigestivetract-ashingmethoddigestivejuicesandreagentblankrespectivelyat150ml,cone-shapedbottle.Lessonsof0,2.0,4.0,6.0,8.0,10.0mLarsenicstandardliquid(theequivalentof0,2.0,4.0,6.0,8.0,10.Ovg,arsenic),respectively150mLErlenmeyerflask,addwaterto43.5mL,add6.5mLhydrochloricacid.13.2percentbelow〃inthesampledigest3/6制造費用一(場檢費、衛(wèi)檢費、打單費、質(zhì)檢費)175元13、完工產(chǎn)品入庫:借:庫存商品9695元(輔助帳借:庫存商品帳一椅子200把X48.475元/把)貸:生產(chǎn)成本一椅子9695元14、2015.7.11出售100把椅子，單價180元計18000元借:庫存現(xiàn)金18000元貸:主營業(yè)務(wù)收入17475元應(yīng)交稅費一應(yīng)交增值稅(增值稅一銷項二18000?(1+3%)X3%)525元15、2015.7.12出售40把椅子，單價200元計8000元借:庫存現(xiàn)金8000元貸:主營業(yè)務(wù)收入7766元應(yīng)交稅費一應(yīng)交增值稅(增值稅一銷項=8000?(1+3%)又3%)234元16、2015.7.13出售60把椅子，單價240元計14400元借:庫存現(xiàn)金14400元貸:主營業(yè)務(wù)收入13980元應(yīng)交稅費一應(yīng)交增值稅(增值稅一銷項=14400?(1+3%)X3%)420元結(jié)轉(zhuǎn)銷售成本:借:主營業(yè)務(wù)成本9695元貸:庫存商品一椅子9695元lgasolutionofthespecimen,itsmembershipofthehydrochloricacidofnotlessthan(andexceptfortherequirement)1.5mL.Totalforsilversaltmethoddeterminationwithoutaddinghydrochloricacid.Reagentblankoperateaccordingtothesamemethod.12.3.2vegetableoiIs：weighing5.00gsamplesplacedina50mLceramiccrucib