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230问答网 > 对低值易耗品进行材料成本差异分摊的会计分录怎么写

对低值易耗品进行材料成本差异分摊的会计分录怎么写

2025-04-02 20:32:55

推荐回答（1个）

回答1：

低值易耗品的核算方法分为一次转销法和五五摊销法。一次转销法：1.领用时，借费用，贷周转材料，2.结转时，借费用，贷材料成本差异。五五摊销法：1.领用时，借周转材料-在用，贷周转材料-在库，2.摊销50%成本，借费用，贷周转材料-摊销，2.报废时摊销其余50%成本，借费用，贷周转材料-摊销，3.收残值，借库存现金，贷费用，4.转销已摊销成本，借周转材料-摊销，贷周转材料-在用

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