问题已解决
加油站月底油罐內(nèi)結(jié)存的油量單價按最后入庫單價算還是按月初單價算
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您好
一般是全月一次平均計算
加權(quán)平均單價=(期初結(jié)存存貨實際成本+本期入庫存貨實際成本)/ (期初結(jié)存存貨數(shù)量+本期入庫存貨數(shù)量)
計算: 存貨單位成本={月初庫存存貨的實際成本+∑(本月各批進(jìn)貨的實際單位成本*本月各批進(jìn)貨的數(shù)量)}/(月初庫存存貨數(shù)量+本月各批進(jìn)貨數(shù)量之和)
本月發(fā)出存貨的成本=本月發(fā)出存貨的數(shù)量*存貨單位成本
2021 03/29 12:58
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2021 03/29 12:58
好的謝謝老師
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2021 03/29 13:10
不客氣哈 歡迎有疑問繼續(xù)提問
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2021 03/29 13:31
老師成本也包括運費是嗎
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2021 03/29 13:38
成本也包括運費 是的
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