商品流通費(fèi)用按商品存銷比例應(yīng)該怎么分?jǐn)?/title><meta data-n-head="ssr" charset="utf-8"><meta data-n-head="ssr" name="viewport" content="width=device-width, initial-scale=1"><meta data-n-head="ssr" data-hid="renderer" name="renderer" content="webkit"><meta data-n-head="ssr" http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"><meta data-n-head="ssr" data-hid="applicable-device" name="applicable-device" content="pc"><meta data-n-head="ssr" data-hid="keywords" name="keywords" content="商品流通費(fèi)用按商品存銷比例應(yīng)該怎么分?jǐn)?><meta data-n-head="ssr" data-hid="description" name="description" content="確定應(yīng)分?jǐn)傎M(fèi)用：期末庫存商品應(yīng)分?jǐn)偟馁M(fèi)用=期末應(yīng)分?jǐn)偟馁M(fèi)用總額×期末商品結(jié)存余額÷(期末商品結(jié)存余額+本期商品銷售進(jìn)價(jià)總額)；本期銷售商品應(yīng)分?jǐn)偟馁M(fèi)用=期末應(yīng)分?jǐn)偟馁M(fèi)用總額×本期商品銷售進(jìn)價(jià)總額÷(期末商品結(jié)存余額+本期商品銷售進(jìn)價(jià)總額)=期初費(fèi)用留存額+本期費(fèi)用發(fā)生額-期末庫存商品應(yīng)留存費(fèi)用。"><meta data-n-head="ssr" property="og:type" content="article"><meta data-n-head="ssr" property="og:image" 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<span id="zzpxv5n" class="date">2022/06/20</span> <span id="v7xfddl" class="views">585人查看</span></div> <div id="j77ndlb" class="pro-mark"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/pro_mark_icon.png" alt> <span>精選回答</span></div> <div id="l7pfv7d" class="source-content mt-20"><p><img src="https://al3.acc5.com/_62afc5755c7cf.jpg" title="商品流通費(fèi)用按商品存銷比例應(yīng)該怎么分?jǐn)? alt="商品流通費(fèi)用按商品存銷比例應(yīng)該怎么分?jǐn)? width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p><br/></p><p style="text-indent: 2em;">方法：</p><p style="text-indent: 2em;">1、確定應(yīng)分?jǐn)傎M(fèi)用：</p><p style="text-indent: 2em;">期末庫存商品應(yīng)分?jǐn)偟馁M(fèi)用=期末應(yīng)分?jǐn)偟馁M(fèi)用總額×期末商品結(jié)存余額÷(期末商品結(jié)存余額+本期商品銷售進(jìn)價(jià)總額)；</p><p style="text-indent: 2em;">本期銷售商品應(yīng)分?jǐn)偟馁M(fèi)用=期末應(yīng)分?jǐn)偟馁M(fèi)用總額×本期商品銷售進(jìn)價(jià)總額÷(期末商品結(jié)存余額+本期商品銷售進(jìn)價(jià)總額)=期初費(fèi)用留存額+本期費(fèi)用發(fā)生額-期末庫存商品應(yīng)留存費(fèi)用；</p><p style="text-indent: 2em;">2、計(jì)算應(yīng)留存費(fèi)用和分?jǐn)偮剩?/p><p style="text-indent: 2em;">期末庫存商品應(yīng)留存費(fèi)用=期末庫存商品進(jìn)價(jià)余額×費(fèi)用分?jǐn)偮剩?/p><p style="text-indent: 2em;">費(fèi)用分?jǐn)偮?[(期初費(fèi)用留存額+本期費(fèi)用發(fā)生額)÷(期初庫存商品進(jìn)價(jià)余額+本期增加商品進(jìn)價(jià)總額)]×100%；</p><p style="text-indent: 2em;">3、按大類商品的營業(yè)收入或營業(yè)成本比例分?jǐn)偅?/p><p style="text-indent: 2em;">某大類商品應(yīng)分?jǐn)偟馁M(fèi)用=不能直接記入的間接費(fèi)用×某大類商品本月營業(yè)收入÷本月全部商品營業(yè)收入。</p></div>  <div id="nbj7vdl" class="extend-box" style="display:;"><div id="t7pp7dt" class="title">擴(kuò)展知識(shí)：</div> <div id="3hf7vvt" class="extend-list"> 1. <a target="_blank" href="/ask/question_3218621.html">就是把生產(chǎn)成本90轉(zhuǎn)到庫存商品，借庫存商品90貸生產(chǎn)成本90，借主營業(yè)務(wù)成本90貸庫存商品90，那這個(gè)生產(chǎn)成本包括材料，人工制造費(fèi)用，這三個(gè)分?jǐn)偠嗌俦壤兀堪词杖雭矸衷趺捶郑?/a></div><div id="ljpxxn5" class="extend-list"> 2. <a target="_blank" href="/ask/question_2772076.html">商品流通企業(yè)在采購商品過程中發(fā)生的運(yùn)雜費(fèi)等進(jìn)貨費(fèi)用，可以先進(jìn)行歸集，期末根據(jù)所購商品的存銷情況進(jìn)行分?jǐn)偂Ｕ_原因？</a></div> <div id="vb7nfdl" class="extend-list"> 3. <a target="_blank" href="/course/course_15872.html">2026年企業(yè)所得稅匯算清繳填報(bào)實(shí)戰(zhàn)精講：從基礎(chǔ)到案例輕松搞定</a></div><div id="xnt7jrz" class="extend-list"> 4. <a target="_blank" href="/course/course_15875.html">真賬實(shí)操會(huì)計(jì)校長班-四十期</a></div> <div id="7lzfnl7" class="extend-list"> 5. <a target="_blank" href="http://www.job5191.cn/tools/taxable_services/">應(yīng)稅服務(wù)</a></div><div id="5n7bhpf" class="extend-list"> 6. <a target="_blank" href="http://www.job5191.cn/tools/tax_guid/">稅收稅率分類編碼</a></div></div> <div id="vdbrnnd" class="page-nav"><div id="vl77nvd" class="previous"> 上一篇： <a href="/wenda/question_4.html" target="_blank">計(jì)提社保公積金會(huì)計(jì)分錄是什么</a></div> <div id="pdbrzx7" class="after"> 下一篇： <a href="/wenda/question_84788.html" target="_blank">銷售收入應(yīng)該怎么算</a></div></div></div> <div id="bzx9fvt" class="white-bg-bord mb-25 hot-course-box live-course default-bs" style="visibility: visible; margin-top: 25px;"><div id="n7xtrzh" class="box-title border-b">推薦問題</div> <div id="v7vlrhn" class="text-center recommend-information"><ul class="news-list-container" data-v-e6ac4cdc><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_21605.html" title="商品流通企業(yè)采購商品的會(huì)計(jì)分錄" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>商品流通企業(yè)采購商品的會(huì)計(jì)分錄</a> <span id="hvbrppf" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="r77nv7d" class="answer" data-v-e6ac4cdc>商品流通企業(yè)采購商品，會(huì)導(dǎo)致庫存商品增加，資產(chǎn)增加計(jì)入借方，同時(shí)會(huì)導(dǎo)致貨幣資金減少，資產(chǎn)減少計(jì)入貸方核算。商品流通企業(yè)采購商品的賬務(wù)處理是，借：庫存商品，應(yīng)交稅費(fèi)—應(yīng)交增值稅（進(jìn)項(xiàng)稅額），貸：銀行存款等科目。</span> <span id="xpfdlt5" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_1238.html" title="商品流通企業(yè)會(huì)計(jì)核算的方法" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>商品流通企業(yè)會(huì)計(jì)核算的方法</a> <span id="dltbh7h" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="f5tb9px" class="answer" data-v-e6ac4cdc>商品流通企業(yè)的成本核算通常是售價(jià)金額法核算的。商品進(jìn)銷差價(jià)率=（期初差價(jià)+本期購進(jìn)差價(jià)）/（期初商品售價(jià)+本期購進(jìn)商品售價(jià)）。本期銷售商品應(yīng)分?jǐn)偟纳唐愤M(jìn)銷差價(jià)＝本期商品銷售收入×商品進(jìn)銷差價(jià)率。本期銷售商品的成本＝本期商品銷售收入－本期已銷商品應(yīng)分?jǐn)偟纳唐愤M(jìn)銷差價(jià)。</span> <span id="579pntb" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_14512.html" title="商品流通企業(yè)和商業(yè)零售企業(yè)有何區(qū)別" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>商品流通企業(yè)和商業(yè)零售企業(yè)有何區(qū)別</a> <span id="xtzhxxf" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="f7rvbhx" class="answer" data-v-e6ac4cdc>商品流通企業(yè)和商業(yè)零售企業(yè)只是說法不同，本質(zhì)是一樣的。購進(jìn)商品的賬務(wù)處理是，借：庫存商品，應(yīng)交稅費(fèi)—應(yīng)交增值稅（進(jìn)項(xiàng)稅額），貸：應(yīng)付賬款等科目。銷售的時(shí)候，借：應(yīng)收賬款，貸：主營業(yè)務(wù)收入，應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）。結(jié)轉(zhuǎn)成本的時(shí)候，借：主營業(yè)務(wù)成本， ?貸：庫存商品。</span> <span id="j77zpfd" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_77194.html" title="商品流通企業(yè)會(huì)計(jì)的特點(diǎn)是什么" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>商品流通企業(yè)會(huì)計(jì)的特點(diǎn)是什么</a> <span id="5r77ffn" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="br7tbjz" class="answer" data-v-e6ac4cdc>產(chǎn)品成本計(jì)算的特殊性：產(chǎn)品生產(chǎn)成本和購入成本計(jì)算的工作是工業(yè)企業(yè)會(huì)計(jì)核算的重要內(nèi)容之一，由于商品流通企業(yè)不生產(chǎn)產(chǎn)品，因此商品流通企業(yè)只需要對(duì)產(chǎn)品購入的成本進(jìn)行會(huì)計(jì)核算。</span> <span id="nndlbrz" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_80005.html" title="商品流通企業(yè)毛利率法應(yīng)該怎么核算成本" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>商品流通企業(yè)毛利率法應(yīng)該怎么核算成本</a> <span id="jjxdtjj" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="nbhxfvv" class="answer" data-v-e6ac4cdc>商品流通企業(yè)中，使用毛利率法核算的成本計(jì)算公式是：毛利率=（銷售毛利÷銷售額）×100%；銷售毛利=銷售額×毛利率；銷售成本=銷售額-銷售毛利；期末存貨成本=期初存貨成本+本期購貨成本-本期銷售成本。</span> <span id="v77hxdl" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li></ul></div></div> </div> <div id="j7fdt97" class="container-right pull-right"><div id="p7tbzzh" class="topic-discuss"><div id="5fnzpfd" class="title"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/question_icon.png" alt> <span>相似問題</span></div> <div style="padding: 0 10px;"><ul class="list-unstyled"><li id="x7bz77l" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_3218621.html" target="_blank"><p class="ellipsis-3">就是把生產(chǎn)成本90轉(zhuǎn)到庫存商品，借庫存商品90貸生產(chǎn)成本90，借主營業(yè)務(wù)成本90貸庫存商品90，那這個(gè)生產(chǎn)成本包括材料，人工制造費(fèi)用，這三個(gè)分?jǐn)偠嗌俦壤兀堪词杖雭矸衷趺捶郑?/p> <p class="answer"><span id="f5vbjrh" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="dt7jxnn" class="default-color">答：</span> 你好，這個(gè)要看調(diào)賬了，單純從成本是看不出來的 </span></p></a></li><li id="7rn7ddl" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_2772076.html" target="_blank"><p class="ellipsis-3">商品流通企業(yè)在采購商品過程中發(fā)生的運(yùn)雜費(fèi)等進(jìn)貨費(fèi)用，可以先進(jìn)行歸集，期末根據(jù)所購商品的存銷情況進(jìn)行分?jǐn)偂Ｕ_原因？</p> <p class="answer"><span id="5v7hndl" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="fxvl7p7" class="default-color">答：</span> 你好，商品流通企業(yè)在采購商品過程中發(fā)生的運(yùn)雜費(fèi)等進(jìn)貨費(fèi)用，如果金額較小的，可以直接計(jì)入商品的成本，也可以先歸集，月末根據(jù)存銷情況進(jìn)行分?jǐn)偅瑑煞N方法都可以 </span></p></a></li><li id="x79zh97" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="http://www.job5191.cn/xueli/?a_id=347" target="_blank"><p class="ellipsis-3">我是一名會(huì)計(jì),想問一下考個(gè)網(wǎng)絡(luò)學(xué)歷有用嗎？</p> <p class="answer"><span id="7z77bjx" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="r55jfnv" class="default-color">答：</span> 眾所周知會(huì)計(jì)人如果要往上發(fā)展，是要不斷考證的 </span></p></a></li><li id="xjh7xfd" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_9740974.html" target="_blank"><p class="ellipsis-3">學(xué)員:我家是銷售豬肉的，下面的經(jīng)銷商需要分?jǐn)偵虉龅碾娰M(fèi) 還要給商場管理費(fèi) 這個(gè)費(fèi)用的分錄請(qǐng)指教老師:在會(huì)計(jì)處理上，當(dāng)經(jīng)銷商需要承擔(dān)商場的電費(fèi)和管理費(fèi)時(shí)，可以按照以下步驟進(jìn)行會(huì)計(jì)分錄： ### 1. 記錄電費(fèi)支出假設(shè)本月的電費(fèi)為X元。 - **借方**：營業(yè)費(fèi)用 - 電費(fèi)賬戶 X元 - **貸方**：銀行存款或應(yīng)付賬款賬戶 X元 ### 2. 記錄管理費(fèi)支出假設(shè)本月的管理費(fèi)為Y元。 - **借方**：營業(yè)費(fèi)用 - 管理費(fèi)賬戶 Y元 - **貸方**：銀行存款或應(yīng)付賬款賬戶 Y元 ### 3. 分?jǐn)傎M(fèi)用至銷售 - 假設(shè)經(jīng)銷商通過銷售豬肉獲得的收入為Z元，其中部分收入需要用來分?jǐn)偵鲜鲑M(fèi)用。 #### 分?jǐn)傠娰M(fèi)至銷售額 - **計(jì)算電費(fèi)分?jǐn)偙壤?*：電費(fèi)分?jǐn)偙壤?= X / Z - **分?jǐn)傠娰M(fèi)**：分?jǐn)傠娰M(fèi) = 銷售額 * 電費(fèi)分?jǐn)偙壤?- **借方**：存貨成本或商品成本賬戶（如果將費(fèi)用視為增加成本）分?jǐn)傠娰M(fèi)金額 - **貸方**：營業(yè)費(fèi)用 - 電費(fèi)賬戶分?jǐn)傠娰M(fèi)金額 #### 分?jǐn)偣芾碣M(fèi)至銷售額 - **計(jì)算管理費(fèi)分?jǐn)偙壤?*：管理費(fèi)分?jǐn)偙壤?= Y / Z - **分?jǐn)偣芾碣M(fèi)</p> <p class="answer"><span id="7ntjh7x" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="7vdttzx" class="default-color">答：</span> 你好，這個(gè)是有利潤的嗎？ </span></p></a></li><li id="7nlrrhf" class="list-choiceness-problem" style="padding:0;border-bottom:1px solid #efefef;border:0;"></li><li id="zxvbrhp" class="list-choiceness-problem" 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type="application/ld+json">{"@context":"https://ziyuan.baidu.com/contexts/cambrian.jsonld","@id":"http://www.job5191.cn/wenda/question_84787.html","appid":"1555105112845036","title":"商品流通費(fèi)用按商品存銷比例應(yīng)該怎么分?jǐn)?,"pubDate":"2022-06-20T08:55:29","upDate":"2022-06-20T08:55:29","data":{"WebPage":{"headline":"商品流通費(fèi)用按商品存銷比例應(yīng)該怎么分?jǐn)?,"fromSrc":"會(huì)計(jì)學(xué)堂","domain":"職業(yè)培訓(xùn)","category":["問答"]},"Question":[{"acceptedAnswer":"確定應(yīng)分?jǐn)傎M(fèi)用：\r\n期末庫存商品應(yīng)分?jǐn)偟馁M(fèi)用=期末應(yīng)分?jǐn)偟馁M(fèi)用總額×期末商品結(jié)存余額÷(期末商品結(jié)存余額+本期商品銷售進(jìn)價(jià)總額)；\r\n本期銷售商品應(yīng)分?jǐn)偟馁M(fèi)用=期末應(yīng)分?jǐn)偟馁M(fèi)用總額×本期商品銷售進(jìn)價(jià)總額÷(期末商品結(jié)存余額+本期商品銷售進(jìn)價(jià)總額)=期初費(fèi)用留存額+本期費(fèi)用發(fā)生額-期末庫存商品應(yīng)留存費(fèi)用。"}],"ImageObject":[{"contentUrl":"https://al3.acc5.com/_62afc5755c7cf.jpg","scale":"5:2"}],"Author":[{"name":"會(huì)計(jì)學(xué)堂","jobTitle":["專注會(huì)計(jì)實(shí)操培訓(xùn)"],"headPortrait":"https://al3.acc5.com/10909599_5df9d1ef59ed0.jpg"}]}}</script></div></main> 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{layout:"head",data:[{extendToolList:[{label:h,name:"應(yīng)稅服務(wù)",status:i,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Ftaxable_services\u002F"},{label:h,name:"稅收稅率分類編碼",status:i,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Ftax_guid\u002F"}],extendCourse:[{name:"2026年企業(yè)所得稅匯算清繳填報(bào)實(shí)戰(zhàn)精講：從基礎(chǔ)到案例輕松搞定",url:"\u002Fcourse\u002Fcourse_15872.html"},{name:"真賬實(shí)操會(huì)計(jì)校長班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:j,url:"\u002Fask\u002Fquestion_3218621.html"},{name:k,url:"\u002Fask\u002Fquestion_2772076.html"}],aboutQues:[{id:"3218621",title:j,tuid:"11087925",browse_count:"1142",addtime:"06-14",status:a,uid:"9491064",reply:"你好，這個(gè)要看調(diào)賬了，單純從成本是看不出來的",taketime:"1592142620",cat_id:"6",from:l,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F08\u002F79\u002F25_avatar_middle.jpg?t=1714030903",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F49\u002F10\u002F64_avatar_middle.jpg?t=1651203290",reply_time:"2020-06-14"},{id:"2772076",title:k,tuid:"11097419",browse_count:"4342",addtime:"03-07",status:a,uid:"10105036",reply:"你好，商品流通企業(yè)在采購商品過程中發(fā)生的運(yùn)雜費(fèi)等進(jìn)貨費(fèi)用，如果金額較小的，可以直接計(jì)入商品的成本，也可以先歸集，月末根據(jù)存銷情況進(jìn)行分?jǐn)偅瑑煞N方法都可以",taketime:"1583550634",cat_id:"13",from:l,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F09\u002F74\u002F19_avatar_middle.jpg?t=1714443651",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F10\u002F50\u002F36_avatar_middle.jpg?t=1651203947",reply_time:"2020-03-07"},{id:8888,adv:m,title:"我是一名會(huì)計(jì),想問一下考個(gè)網(wǎng)絡(luò)學(xué)歷有用嗎？",reply:"眾所周知會(huì)計(jì)人如果要往上發(fā)展，是要不斷考證的",url:"https:\u002F\u002Fwww.job5191.cn\u002Fxueli\u002F?a_id=347"},{id:"9740974",title:n,tuid:e,browse_count:"279",addtime:o,status:a,uid:"149773",reply:"你好，這個(gè)是有利潤的嗎？",taketime:"1723077374",cat_id:b,from:p,teacher_head:f,user_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F14\u002F97\u002F73_avatar_middle.jpg?t=1651203193",reply_time:q},{id:"9741111",title:n,tuid:e,browse_count:"353",addtime:o,status:a,uid:"9056726",reply:"你好，你們單位現(xiàn)在是商場嗎？",taketime:"1723079856",cat_id:b,from:p,teacher_head:f,user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F05\u002F67\u002F26_avatar_middle.jpg?t=1651203202",reply_time:q},{id:"5683302",title:"該商品自產(chǎn)商品銷售額占該商品全部銷售額比例，是什么意思？",tuid:"11020362",browse_count:"1250",addtime:"02-28",status:a,uid:"9079930",reply:"同學(xué)你好，就是你公司自己生產(chǎn)的產(chǎn)品的銷售額除以你們這個(gè)產(chǎn)品全部銷售額*100%",taketime:"1646035165",cat_id:b,from:r,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F02\u002F03\u002F62_avatar_middle.jpg?t=1651216558",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F07\u002F99\u002F30_avatar_middle.jpg?t=1651203207",reply_time:"2022-02-28"},{id:"5601803",title:"商品流通企業(yè)外購商品的合理損耗計(jì)入存貨成本還是銷售費(fèi)用",tuid:e,browse_count:"1276",addtime:"02-07",status:a,uid:"14942906",reply:"合理損耗的成本里面。",taketime:"1644207433",cat_id:b,from:"3",teacher_head:f,user_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F94\u002F29\u002F06_avatar_middle.jpg?t=1651217798",reply_time:"2022-02-07"},{id:"8513620",title:"老師，你好。公司是銷售商品，商品流通企業(yè)，支付員工的工資是入銷售費(fèi)用——職工薪酬，還是入管理費(fèi)用——職工薪酬科目呢？",tuid:"14059138",browse_count:"693",addtime:"05-30",status:a,uid:"9094089",reply:"商品流通企業(yè)，支付員工的工資是入銷售費(fèi)用——職工薪酬",taketime:"1685458326",cat_id:"15",from:s,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F05\u002F91\u002F38_avatar_middle.jpg?t=1730557491",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F09\u002F40\u002F89_avatar_middle.jpg?t=1720837501",reply_time:"2023-05-30"},{id:"10510489",title:"老師您好！庫存商品入庫同一種商品就是規(guī)格型號(hào)不同，單位是立方米，是按立方占比分?jǐn)傔€是按別的分?jǐn)偡ǚ謹(jǐn)?,tuid:"12500621",browse_count:"25",addtime:"05-13",status:a,uid:"9210023",reply:"您好，您指的是分?jǐn)偸裁茨?,taketime:"1778632184",cat_id:b,from:r,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F50\u002F06\u002F21_avatar_middle.jpg?t=1714045434",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F21\u002F00\u002F23_avatar_middle.jpg?t=1651203229",reply_time:"2026-05-13"},{id:"9799702",title:"運(yùn)費(fèi)怎么分?jǐn)偟缴唐罚抗剑咳绻徺I商品產(chǎn)生的裝卸安裝費(fèi)用，是要分?jǐn)偟疆a(chǎn)品成本嗎？如果不分?jǐn)偰苡?jì)入銷售費(fèi)用嗎？",tuid:"9056951",browse_count:"302",addtime:"09-06",status:a,uid:"14727625",reply:"你好！這個(gè)你按所購進(jìn)的產(chǎn)品的金額來分?jǐn)?,taketime:"1725605978",cat_id:b,from:s,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F05\u002F69\u002F51_avatar_middle.jpg?t=1714043937",user_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F72\u002F76\u002F25_avatar_middle.jpg?t=1655350816",reply_time:"2024-09-06"}],wendaInfor:{detail:{id:84787,title:"商品流通費(fèi)用按商品存銷比例應(yīng)該怎么分?jǐn)?,summary:"確定應(yīng)分?jǐn)傎M(fèi)用：\r\n期末庫存商品應(yīng)分?jǐn)偟馁M(fèi)用=期末應(yīng)分?jǐn)偟馁M(fèi)用總額×期末商品結(jié)存余額÷(期末商品結(jié)存余額+本期商品銷售進(jìn)價(jià)總額)；\r\n本期銷售商品應(yīng)分?jǐn)偟馁M(fèi)用=期末應(yīng)分?jǐn)偟馁M(fèi)用總額×本期商品銷售進(jìn)價(jià)總額÷(期末商品結(jié)存余額+本期商品銷售進(jìn)價(jià)總額)=期初費(fèi)用留存額+本期費(fèi)用發(fā)生額-期末庫存商品應(yīng)留存費(fèi)用。",cat_id:t,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_62afc5755c7cf.jpg" title="商品流通費(fèi)用按商品存銷比例應(yīng)該怎么分?jǐn)?quot; alt="商品流通費(fèi)用按商品存銷比例應(yīng)該怎么分?jǐn)?quot; width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><br\u002F><\u002Fp><p style="text-indent: 2em;">方法：<\u002Fp><p style="text-indent: 2em;">1、確定應(yīng)分?jǐn)傎M(fèi)用：<\u002Fp><p style="text-indent: 2em;">期末庫存商品應(yīng)分?jǐn)偟馁M(fèi)用=期末應(yīng)分?jǐn)偟馁M(fèi)用總額×期末商品結(jié)存余額÷(期末商品結(jié)存余額+本期商品銷售進(jìn)價(jià)總額)；<\u002Fp><p style="text-indent: 2em;">本期銷售商品應(yīng)分?jǐn)偟馁M(fèi)用=期末應(yīng)分?jǐn)偟馁M(fèi)用總額×本期商品銷售進(jìn)價(jià)總額÷(期末商品結(jié)存余額+本期商品銷售進(jìn)價(jià)總額)=期初費(fèi)用留存額+本期費(fèi)用發(fā)生額-期末庫存商品應(yīng)留存費(fèi)用；<\u002Fp><p style="text-indent: 2em;">2、計(jì)算應(yīng)留存費(fèi)用和分?jǐn)偮剩?lt;\u002Fp><p style="text-indent: 2em;">期末庫存商品應(yīng)留存費(fèi)用=期末庫存商品進(jìn)價(jià)余額×費(fèi)用分?jǐn)偮剩?lt;\u002Fp><p style="text-indent: 2em;">費(fèi)用分?jǐn)偮?[(期初費(fèi)用留存額+本期費(fèi)用發(fā)生額)÷(期初庫存商品進(jìn)價(jià)余額+本期增加商品進(jìn)價(jià)總額)]×100%；<\u002Fp><p style="text-indent: 2em;">3、按大類商品的營業(yè)收入或營業(yè)成本比例分?jǐn)偅?lt;\u002Fp><p style="text-indent: 2em;">某大類商品應(yīng)分?jǐn)偟馁M(fèi)用=不能直接記入的間接費(fèi)用×某大類商品本月營業(yè)收入÷本月全部商品營業(yè)收入。<\u002Fp>",addtime:"2022\u002F06\u002F20",browse_count:585,edit_uid:304,is_collect:g,update_time:u,type:v,cover:g,expire_time:g,status:v,time:u,img:"https:\u002F\u002Fal3.acc5.com\u002F_62afc5755c7cf.jpg",js_addtime:w,up_time:w,cat:{id:t,name:"實(shí)務(wù)"}},next:{id:84788,title:"銷售收入應(yīng)該怎么算"},prev:{id:4,title:"計(jì)提社保公積金會(huì)計(jì)分錄是什么"},relevant:[{id:21605,title:"商品流通企業(yè)采購商品的會(huì)計(jì)分錄",summary:x,browse_count:3360,addtime:1598746483,url:"\u002Fwenda\u002Fquestion_21605.html",reply:x},{id:1238,title:"商品流通企業(yè)會(huì)計(jì)核算的方法",summary:y,browse_count:2795,addtime:1577950506,url:"\u002Fwenda\u002Fquestion_1238.html",reply:y},{id:14512,title:"商品流通企業(yè)和商業(yè)零售企業(yè)有何區(qū)別",summary:z,browse_count:2261,addtime:1596161819,url:"\u002Fwenda\u002Fquestion_14512.html",reply:z},{id:77194,title:"商品流通企業(yè)會(huì)計(jì)的特點(diǎn)是什么",summary:A,browse_count:1927,addtime:1648001512,url:"\u002Fwenda\u002Fquestion_77194.html",reply:A},{id:80005,title:"商品流通企業(yè)毛利率法應(yīng)該怎么核算成本",summary:B,browse_count:1787,addtime:1650849301,url:"\u002Fwenda\u002Fquestion_80005.html",reply:B}]},hot_problem:{code:200,message:c,data:[{id:88887,title:"保安證是否全國通用"},{id:93262,title:"營養(yǎng)師報(bào)考條件"},{id:41,title:"什么是ERP系統(tǒng)"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fwww.job5191.cn\u002Fwenda\u002Fquestion_84787.html\",\"appid\":\"1555105112845036\",\"title\":\"商品流通費(fèi)用按商品存銷比例應(yīng)該怎么分?jǐn)俓",\"pubDate\":\"2022-06-20T08:55:29\",\"upDate\":\"2022-06-20T08:55:29\",\"data\":{\"WebPage\":{\"headline\":\"商品流通費(fèi)用按商品存銷比例應(yīng)該怎么分?jǐn)俓",\"fromSrc\":\"會(huì)計(jì)學(xué)堂\",\"domain\":\"職業(yè)培訓(xùn)\",\"category\":[\"問答\"]},\"Question\":[{\"acceptedAnswer\":\"確定應(yīng)分?jǐn)傎M(fèi)用：\\r\\n期末庫存商品應(yīng)分?jǐn)偟馁M(fèi)用=期末應(yīng)分?jǐn)偟馁M(fèi)用總額×期末商品結(jié)存余額÷(期末商品結(jié)存余額+本期商品銷售進(jìn)價(jià)總額)；\\r\\n本期銷售商品應(yīng)分?jǐn)偟馁M(fèi)用=期末應(yīng)分?jǐn)偟馁M(fèi)用總額×本期商品銷售進(jìn)價(jià)總額÷(期末商品結(jié)存余額+本期商品銷售進(jìn)價(jià)總額)=期初費(fèi)用留存額+本期費(fèi)用發(fā)生額-期末庫存商品應(yīng)留存費(fèi)用。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_62afc5755c7cf.jpg\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會(huì)計(jì)學(xué)堂\",\"jobTitle\":[\"專注會(huì)計(jì)實(shí)操培訓(xùn)\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:d,state:{errRedirect:d,fromChannel:d,localStorage:{token:c,userInfo:{},fromChannel:d,kingdeeToken:d,wx:{hx:c,unionid:c},kingdeeInfo:{expire_num:C,uid:C,admin_id:c,dbid:c}}},serverRendered:m,routePath:"\u002Fwenda\u002Fquestion_84787.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:d}}}}("9","5","",null,"9459290","\u002F\u002Fpic1.acc5.cn\u002F009\u002F45\u002F92\u002F90_avatar_middle.jpg?t=1714044742",0,"稅",false,"就是把生產(chǎn)成本90轉(zhuǎn)到庫存商品，借庫存商品90貸生產(chǎn)成本90，借主營業(yè)務(wù)成本90貸庫存商品90，那這個(gè)生產(chǎn)成本包括材料，人工制造費(fèi)用，這三個(gè)分?jǐn)偠嗌俦壤兀堪词杖雭矸衷趺捶郑?,"商品流通企業(yè)在采購商品過程中發(fā)生的運(yùn)雜費(fèi)等進(jìn)貨費(fèi)用，可以先進(jìn)行歸集，期末根據(jù)所購商品的存銷情況進(jìn)行分?jǐn)偂Ｕ_原因？","4",true,"學(xué)員:我家是銷售豬肉的，下面的經(jīng)銷商需要分?jǐn)偵虉龅碾娰M(fèi) 還要給商場管理費(fèi) 這個(gè)費(fèi)用的分錄請(qǐng)指教\n老師:在會(huì)計(jì)處理上，當(dāng)經(jīng)銷商需要承擔(dān)商場的電費(fèi)和管理費(fèi)時(shí)，可以按照以下步驟進(jìn)行會(huì)計(jì)分錄：\n### 1. 記錄電費(fèi)支出\n假設(shè)本月的電費(fèi)為X元。\n- **借方**：營業(yè)費(fèi)用 - 電費(fèi)賬戶 X元\n- **貸方**：銀行存款或應(yīng)付賬款賬戶 X元\n### 2. 記錄管理費(fèi)支出\n假設(shè)本月的管理費(fèi)為Y元。\n- **借方**：營業(yè)費(fèi)用 - 管理費(fèi)賬戶 Y元\n- **貸方**：銀行存款或應(yīng)付賬款賬戶 Y元\n### 3. 分?jǐn)傎M(fèi)用至銷售\n- 假設(shè)經(jīng)銷商通過銷售豬肉獲得的收入為Z元，其中部分收入需要用來分?jǐn)偵鲜鲑M(fèi)用。\n#### 分?jǐn)傠娰M(fèi)至銷售額\n- **計(jì)算電費(fèi)分?jǐn)偙壤?*：電費(fèi)分?jǐn)偙壤?= X \u002F Z\n- **分?jǐn)傠娰M(fèi)**：分?jǐn)傠娰M(fèi) = 銷售額 * 電費(fèi)分?jǐn)偙壤齖n- **借方**：存貨成本或商品成本賬戶（如果將費(fèi)用視為增加成本）分?jǐn)傠娰M(fèi)金額\n- **貸方**：營業(yè)費(fèi)用 - 電費(fèi)賬戶分?jǐn)傠娰M(fèi)金額\n#### 分?jǐn)偣芾碣M(fèi)至銷售額\n- **計(jì)算管理費(fèi)分?jǐn)偙壤?*：管理費(fèi)分?jǐn)偙壤?= Y \u002F Z\n- **分?jǐn)偣芾碣M(fèi)","08-08","29","2024-08-08","2","1",5,1655686529,1,"2022-06-20T08:55:29","商品流通企業(yè)采購商品，會(huì)導(dǎo)致庫存商品增加，資產(chǎn)增加計(jì)入借方，同時(shí)會(huì)導(dǎo)致貨幣資金減少，資產(chǎn)減少計(jì)入貸方核算。商品流通企業(yè)采購商品的賬務(wù)處理是，\r\n借：庫存商品，\r\n應(yīng)交稅費(fèi)—應(yīng)交增值稅（進(jìn)項(xiàng)稅額），\r\n貸：銀行存款等科目。","商品流通企業(yè)的成本核算通常是售價(jià)金額法核算的。\r\n商品進(jìn)銷差價(jià)率=（期初差價(jià)+本期購進(jìn)差價(jià)）\u002F（期初商品售價(jià)+本期購進(jìn)商品售價(jià)）。\r\n本期銷售商品應(yīng)分?jǐn)偟纳唐愤M(jìn)銷差價(jià)＝本期商品銷售收入×商品進(jìn)銷差價(jià)率。\r\n本期銷售商品的成本＝本期商品銷售收入－本期已銷商品應(yīng)分?jǐn)偟纳唐愤M(jìn)銷差價(jià)。","商品流通企業(yè)和商業(yè)零售企業(yè)只是說法不同，本質(zhì)是一樣的。購進(jìn)商品的賬務(wù)處理是，\r\n借：庫存商品，\r\n應(yīng)交稅費(fèi)—應(yīng)交增值稅（進(jìn)項(xiàng)稅額），\r\n貸：應(yīng)付賬款等科目。銷售的時(shí)候，\r\n借：應(yīng)收賬款，\r\n貸：主營業(yè)務(wù)收入，\r\n應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）。\r\n結(jié)轉(zhuǎn)成本的時(shí)候，\r\n借：主營業(yè)務(wù)成本，\r\n?貸：庫存商品。","產(chǎn)品成本計(jì)算的特殊性：產(chǎn)品生產(chǎn)成本和購入成本計(jì)算的工作是工業(yè)企業(yè)會(huì)計(jì)核算的重要內(nèi)容之一，由于商品流通企業(yè)不生產(chǎn)產(chǎn)品，因此商品流通企業(yè)只需要對(duì)產(chǎn)品購入的成本進(jìn)行會(huì)計(jì)核算。","商品流通企業(yè)中，使用毛利率法核算的成本計(jì)算公式是：\r\n毛利率=（銷售毛利÷銷售額）×100%；\r\n銷售毛利=銷售額×毛利率；\r\n銷售成本=銷售額-銷售毛利；\r\n期末存貨成本=期初存貨成本+本期購貨成本-本期銷售成本。","-"));</script><script 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