模具費(fèi)開票怎么分?jǐn)偝杀?/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="模具費(fèi)開票怎么分?jǐn)偝杀?><meta data-n-head="ssr" data-hid="description" name="description" content="模具費(fèi)開票分?jǐn)偝杀荆? 可以根據(jù)模具費(fèi)的總金額分?jǐn)偟缴a(chǎn)的每個(gè)產(chǎn)品成本里面，或者根據(jù)模具的使用次數(shù)分?jǐn)偟疆a(chǎn)品成本，比如預(yù)計(jì)可以使用5000次，把模具費(fèi)在5000次里面平均分?jǐn)偟疆a(chǎn)品成本，比如預(yù)計(jì)可以生產(chǎn)10000個(gè)產(chǎn)品，記把模具費(fèi)分?jǐn)偟?0000個(gè)產(chǎn)品成本里面。"><meta data-n-head="ssr" property="og:type" content="article"><meta data-n-head="ssr" property="og:image" content="https://al3.acc5.com/_5fed338120752.jpg"><meta 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id="5jc35au" 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="aqyhtg3" class="source-content mt-20"><p><img src="https://al3.acc5.com/_5fed338120752.jpg" title="模具費(fèi)開票怎么分?jǐn)偝杀? alt="模具費(fèi)開票怎么分?jǐn)偝杀? width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p></p><p style="text-indent: 2em;">模具費(fèi)開票分?jǐn)偝杀荆?/p><p style="text-indent: 2em;">可以根據(jù)模具費(fèi)的總金額分?jǐn)偟缴a(chǎn)的每個(gè)產(chǎn)品成本里面，或者根據(jù)模具的使用次數(shù)分?jǐn)偟疆a(chǎn)品成本，比如預(yù)計(jì)可以使用5000次，把模具費(fèi)在5000次里面平均分?jǐn)偟疆a(chǎn)品成本，比如預(yù)計(jì)可以生產(chǎn)10000個(gè)產(chǎn)品，記把模具費(fèi)分?jǐn)偟?0000個(gè)產(chǎn)品成本里面。</p></div>  <div id="5nv8kxj" class="extend-box" style="display:;"><div id="vi5an36" class="title">擴(kuò)展知識(shí)：</div> <div id="nan0tcd" class="extend-list"> 1. <a target="_blank" href="/ask/question_5972012.html">攤余成本是什么，攤余成本計(jì)量具體的會(huì)計(jì)分錄怎么寫</a></div><div id="f316xj3" 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hot-course-box live-course default-bs" style="visibility: visible; margin-top: 25px;"><div id="azkiqhe" class="box-title border-b">推薦問(wèn)題</div> <div id="xkdxbha" 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_2310.html" title="模具費(fèi)用計(jì)入什么科目" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>模具費(fèi)用計(jì)入什么科目</a> <span id="yrlirwu" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="qc8885c" class="answer" data-v-e6ac4cdc>如果是生產(chǎn)產(chǎn)品用的模具發(fā)生的費(fèi)用，計(jì)入制造費(fèi)用科目核算。借：制造費(fèi)用，貸：銀行存款等科目。</span> <span id="838180f" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_33360.html" title="生產(chǎn)企業(yè)的模具費(fèi)用計(jì)入什么科目" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>生產(chǎn)企業(yè)的模具費(fèi)用計(jì)入什么科目</a> <span id="itgdiqo" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="5yc3oh8" class="answer" data-v-e6ac4cdc>如果模具的所有權(quán)屬于公司的，那么金額大的話，是可以計(jì)入“固定資產(chǎn)”科目核算，依據(jù)會(huì)計(jì)政策計(jì)提折舊，金額小的可以計(jì)入“低值易耗品”核算，會(huì)計(jì)分錄如下：借：低值易耗品 / 固定資產(chǎn)，貸：銀行存款 / 應(yīng)付賬款。如果是用于車間生產(chǎn)的話，也可以直接計(jì)入“生產(chǎn)成本”科目中核算。借：生產(chǎn)成本，貸：銀行存款。</span> <span id="vbhnlrx" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_18313.html" title="模具費(fèi)用屬于什么會(huì)計(jì)科目" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>模具費(fèi)用屬于什么會(huì)計(jì)科目</a> <span id="1xnd5lb" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="nn3hxnl" class="answer" data-v-e6ac4cdc>如果模具的所有權(quán)屬于公司的，那么金額大的話，是可以計(jì)入“固定資產(chǎn)”科目核算，依據(jù)會(huì)計(jì)政策計(jì)提折舊，金額小的可以計(jì)入“低值易耗品”核算，會(huì)計(jì)分錄如下：借：低值易耗品 / 固定資產(chǎn)，貸：銀行存款 / 應(yīng)付賬款。如果是用于車間生產(chǎn)的話，也可以直接計(jì)入“生產(chǎn)成本”科目中核算。借：生產(chǎn)成本，貸：銀行存款。</span> <span id="35fdr5n" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_18247.html" title="模具費(fèi)用的賬務(wù)處理怎么做" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>模具費(fèi)用的賬務(wù)處理怎么做</a> <span id="rthhf3f" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="nf3hlzp" class="answer" data-v-e6ac4cdc>如果模具的所有權(quán)屬于公司的，那么金額大的話，是可以計(jì)入“固定資產(chǎn)”科目核算，依據(jù)會(huì)計(jì)政策計(jì)提折舊，金額小的可以計(jì)入“低值易耗品”核算，會(huì)計(jì)分錄如下：借：低值易耗品 / 固定資產(chǎn)，貸：銀行存款 / 應(yīng)付賬款。如果是用于車間生產(chǎn)的話，也可以直接計(jì)入“生產(chǎn)成本”科目中核算。借：生產(chǎn)成本，貸：銀行存款。</span> <span id="jl3333d" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_39251.html" title="模具費(fèi)開票怎么分?jǐn)偝杀? target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>模具費(fèi)開票怎么分?jǐn)偝杀?/a> <span id="d3zf3zh" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="9bhnnld" class="answer" data-v-e6ac4cdc>模具費(fèi)開票分?jǐn)偝杀荆? 可以根據(jù)模具費(fèi)的總金額分?jǐn)偟缴a(chǎn)的每個(gè)產(chǎn)品成本里面，或者根據(jù)模具的使用次數(shù)分?jǐn)偟疆a(chǎn)品成本，比如預(yù)計(jì)可以使用5000次，把模具費(fèi)在5000次里面平均分?jǐn)偟疆a(chǎn)品成本，比如預(yù)計(jì)可以生產(chǎn)10000個(gè)產(chǎn)品，記把模具費(fèi)分?jǐn)偟?0000個(gè)產(chǎn)品成本里面。</span> <span id="j3rxf3z" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li></ul></div></div> </div> <div id="nbzvtrr" class="container-right pull-right"><div id="nzxdtjh" class="topic-discuss"><div id="ldtxvtj" class="title"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/question_icon.png" alt> 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{layout:"head",data:[{extendToolList:[{label:"票",name:"發(fā)票查詢",status:false,url:"https:\u002F\u002Fm.job5191.cn\u002Ftools\u002Finvoice\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(zhǎng)班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:j,url:"\u002Fask\u002Fquestion_5972012.html"},{name:k,url:"\u002Fask\u002Fquestion_9861370.html"}],aboutQues:[{id:"5972012",title:j,tuid:"12949657",browse_count:"2049",addtime:"04-09",status:a,uid:"13957483",reply:"同學(xué)你好，稍等下，晚點(diǎn)幫你答疑",taketime:"1649471434",cat_id:"13",from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F94\u002F96\u002F57_avatar_middle.jpg?t=1651217119",user_head:"\u002F\u002Fpic1.acc5.cn\u002F013\u002F95\u002F74\u002F83_avatar_middle.jpg?t=1688109664",reply_time:"2022-04-09"},{id:"9861370",title:k,tuid:l,browse_count:"640",addtime:"10-15",status:a,uid:"9078229",reply:"您好，這個(gè)成本是計(jì)入產(chǎn)品成本的，一次性計(jì)入就行，后邊不再分?jǐn)?,taketime:"1728977670",cat_id:b,from:m,teacher_head:n,user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F07\u002F82\u002F29_avatar_middle.jpg?t=1651203207",reply_time:"2024-10-15"},{id:8887,adv:o,title:"報(bào)考2022年中級(jí)會(huì)計(jì)職稱對(duì)學(xué)歷有什么要求？",reply:"報(bào)名中級(jí)資格考試，除具備基本條件外，還必須具備下列條件之一",url:"https:\u002F\u002Fm.job5191.cn\u002Fxueli\u002F?a_id=348"},{id:"5614262",title:"實(shí)木家具制造業(yè)成本核算哪個(gè)比較好，原材料的話怎么領(lǐng)用和分?jǐn)?，制造費(fèi)用怎么分?jǐn)?,tuid:"18499",browse_count:"816",addtime:"02-11",status:a,uid:"9803832",reply:"同學(xué)你好\n可以按照分批法",taketime:"1644544551",cat_id:b,from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F01\u002F84\u002F99_avatar_middle.jpg?t=1714028667",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F80\u002F38\u002F32_avatar_middle.jpg?t=1651203373",reply_time:"2022-02-11"},{id:"5698944",title:"混凝土的成本怎么算具體費(fèi)用怎么攤銷",tuid:p,browse_count:"712",addtime:"03-03",status:a,uid:"11991682",reply:"以當(dāng)月的生產(chǎn)成本，加上制造費(fèi)用合計(jì)除以你的總產(chǎn)量就可以的。\n部分型號(hào)的吧",taketime:"1646283678",cat_id:b,from:f,teacher_head:q,user_head:"\u002F\u002Fwx.qlogo.cn\u002Fmmhead\u002FicTNT8MxQgGdqe5yKDeWlJCQstwK0SBiaRcL7XciaiaHCuT2djibRlQG2Jw\u002F0",reply_time:"2022-03-03"},{id:"7941525",title:"制造業(yè)中如何合理攤銷模具費(fèi)用到產(chǎn)品成本中?",tuid:"8026978",browse_count:"1182",addtime:"02-24",status:a,uid:"9062052",reply:"制造業(yè)中合理攤銷模具費(fèi)用到產(chǎn)品成本中主要分為以下幾種方式：\r\n\r\n1.循環(huán)攤銷法：根據(jù)統(tǒng)計(jì)數(shù)據(jù)，將模具費(fèi)用按照一定比例攤銷至每一批生產(chǎn)的產(chǎn)品中。這種方法可以減少當(dāng)前費(fèi)用，但會(huì)降低未來(lái)費(fèi)用，所以它常用于對(duì)長(zhǎng)期利潤(rùn)要求不高的模具投資。\r\n\r\n2.固定比例攤銷法：使用固定比例攤銷，令其費(fèi)用分?jǐn)偟匠善返膯蝺r(jià)中，這樣可以使模具的開發(fā)成本在生產(chǎn)期內(nèi)有一個(gè)合理的分配，從而使產(chǎn)品的成本較低，有更大的市場(chǎng)競(jìng)爭(zhēng)力。\r\n\r\n3.均攤法：模具費(fèi)用均攤法是指將投資于模具的費(fèi)用均攤到有效的生產(chǎn)周期中，使模具的開發(fā)成本在生產(chǎn)期內(nèi)有一個(gè)合理的分配，在每一期的成本里都有一個(gè)投資報(bào)酬，而不是只在實(shí)際使用期間報(bào)酬。\r\n\r\n總而言之，上述三種方法都有其相應(yīng)的優(yōu)勢(shì)和不足，根據(jù)企業(yè)的實(shí)際情況以及費(fèi)用投資的時(shí)間要求和預(yù)期利潤(rùn)，企業(yè)可以合理選擇適合自身的攤銷模式，來(lái)更好地控制費(fèi)用投資，以最大化企業(yè)的利潤(rùn)收益。",taketime:"1677206025",cat_id:b,from:"29",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F008\u002F02\u002F69\u002F78_avatar_middle.jpg?t=1651203197",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F06\u002F20\u002F52_avatar_middle.jpg?t=1651203203",reply_time:"2023-02-24"},{id:"9459454",title:"工廠以加工模具為主的，開的發(fā)票是模具*模具加工費(fèi)，這種情況，在生產(chǎn)加工中購(gòu)買的機(jī)器上的零件，計(jì)入制造費(fèi)用還是周轉(zhuǎn)材料，結(jié)轉(zhuǎn)進(jìn)成本后，成本又該結(jié)轉(zhuǎn)哪里去？分錄怎么寫？",tuid:p,browse_count:"266",addtime:"04-23",status:a,uid:"16306301",reply:"需要入庫(kù)的周轉(zhuǎn)材料。如果直接使用了制造費(fèi)用。制造費(fèi)用月末結(jié)轉(zhuǎn)到生產(chǎn)成本，確認(rèn)收入之后直接結(jié)轉(zhuǎn)到主營(yíng)業(yè)務(wù)成本。還有你這個(gè)模具加工費(fèi)的稅收編碼不對(duì)，應(yīng)該是勞務(wù)。",taketime:"1713857059",cat_id:b,from:m,teacher_head:q,user_head:"\u002F\u002Fwx.qlogo.cn\u002Fmmhead\u002FQ3auHgzwzM6ib0256DZZbmbp2Fictyy5GYkg8vj2YhzUpXD0e7ic70KCA\u002F0",reply_time:"2024-04-23"},{id:"1935149",title:"請(qǐng)問(wèn)模具修理費(fèi)入什么成本費(fèi)用科目？供應(yīng)商開給我方的發(fā)票？模具是生產(chǎn)用",tuid:"9942894",browse_count:"3286",addtime:"07-01",status:a,uid:"10852430",reply:"你好計(jì)入制造費(fèi)用里面核算",taketime:"1561946768",cat_id:b,from:r,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F94\u002F28\u002F94_avatar_middle.jpg?t=1714035575",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F85\u002F24\u002F30_avatar_middle.jpg?t=2026052916",reply_time:"2019-07-01"},{id:"8834874",title:"建筑施工企業(yè)辦公室費(fèi)用怎么分?jǐn)偟礁鱾€(gè)項(xiàng)目核算成本呢，按什么分?jǐn)?，產(chǎn)值還是開票額",tuid:l,browse_count:"916",addtime:"09-19",status:a,uid:"12993400",reply:"您好，這樣的話，是按照開票額，這個(gè)去分?jǐn)偟?,taketime:"1695103561",cat_id:b,from:r,teacher_head:n,user_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F99\u002F34\u002F00_avatar_middle.jpg?t=1651217308",reply_time:"2023-09-19"},{id:"1808321",title:"公司開出去的電費(fèi)發(fā)票，還有模具費(fèi)發(fā)票，需要成本核算嗎？怎么樣來(lái)進(jìn)行核算？",tuid:"9475746",browse_count:"925",addtime:"05-25",status:a,uid:"10747284",reply:"你好\n根據(jù)配比性原則，有收入，就應(yīng)該有相應(yīng)的成本\n電費(fèi)，咱也是購(gòu)入的吧，有相應(yīng)的支出呀",taketime:"1558745351",cat_id:b,from:"7",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F47\u002F57\u002F46_avatar_middle.jpg?t=1651203282",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F74\u002F72\u002F84_avatar_middle.jpg?t=2026052916",reply_time:"2019-05-25"}],wendaInfor:{detail:{id:s,title:t,summary:g,cat_id:u,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_5fed338120752.jpg" title="模具費(fèi)開票怎么分?jǐn)偝杀?quot; alt="模具費(fèi)開票怎么分?jǐn)偝杀?quot; width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><\u002Fp><p style="text-indent: 2em;">模具費(fèi)開票分?jǐn)偝杀荆?lt;\u002Fp><p style="text-indent: 2em;">可以根據(jù)模具費(fèi)的總金額分?jǐn)偟缴a(chǎn)的每個(gè)產(chǎn)品成本里面，或者根據(jù)模具的使用次數(shù)分?jǐn)偟疆a(chǎn)品成本，比如預(yù)計(jì)可以使用5000次，把模具費(fèi)在5000次里面平均分?jǐn)偟疆a(chǎn)品成本，比如預(yù)計(jì)可以生產(chǎn)10000個(gè)產(chǎn)品，記把模具費(fèi)分?jǐn)偟?0000個(gè)產(chǎn)品成本里面。<\u002Fp>",addtime:"2020\u002F12\u002F31",browse_count:5252,edit_uid:304,is_collect:h,update_time:i,type:v,cover:h,expire_time:h,status:v,time:i,img:"https:\u002F\u002Fal3.acc5.com\u002F_5fed338120752.jpg",js_addtime:w,up_time:w,cat:{id:u,name:"實(shí)務(wù)"}},next:{id:39252,title:"投資性房地產(chǎn)怎么處置"},prev:{id:4,title:"計(jì)提社保公積金會(huì)計(jì)分錄是什么"},relevant:[{id:2310,title:"模具費(fèi)用計(jì)入什么科目",summary:x,browse_count:13388,addtime:1583737656,url:"\u002Fwenda\u002Fquestion_2310.html",reply:x},{id:33360,title:"生產(chǎn)企業(yè)的模具費(fèi)用計(jì)入什么科目",summary:c,browse_count:8302,addtime:1604294168,url:"\u002Fwenda\u002Fquestion_33360.html",reply:c},{id:18313,title:"模具費(fèi)用屬于什么會(huì)計(jì)科目",summary:c,browse_count:7036,addtime:1597539442,url:"\u002Fwenda\u002Fquestion_18313.html",reply:c},{id:18247,title:"模具費(fèi)用的賬務(wù)處理怎么做",summary:c,browse_count:6868,addtime:1597537526,url:"\u002Fwenda\u002Fquestion_18247.html",reply:c},{id:s,title:t,summary:g,browse_count:5253,addtime:i,url:y,reply:g}]},hot_problem:{code:200,message:d,data:[{id:88887,title:"保安證是否全國(guó)通用"},{id:93262,title:"營(yíng)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\u002Fm.job5191.cn\u002Fwenda\u002Fquestion_39251.html\",\"appid\":\"1555105112845036\",\"title\":\"模具費(fèi)開票怎么分?jǐn)偝杀綷",\"pubDate\":\"2020-12-31T10:12:26\",\"upDate\":\"2020-12-31T10:12:26\",\"data\":{\"WebPage\":{\"headline\":\"模具費(fèi)開票怎么分?jǐn)偝杀綷",\"fromSrc\":\"會(huì)計(jì)學(xué)堂\",\"domain\":\"職業(yè)培訓(xùn)\",\"category\":[\"問(wèn)答\"]},\"Question\":[{\"acceptedAnswer\":\"模具費(fèi)開票分?jǐn)偝杀?，\\r\\n可以根據(jù)模具費(fèi)的總金額分?jǐn)偟缴a(chǎn)的每個(gè)產(chǎn)品成本里面，或者根據(jù)模具的使用次數(shù)分?jǐn)偟疆a(chǎn)品成本，比如預(yù)計(jì)可以使用5000次，把模具費(fèi)在5000次里面平均分?jǐn)偟疆a(chǎn)品成本，比如預(yù)計(jì)可以生產(chǎn)10000個(gè)產(chǎn)品，記把模具費(fèi)分?jǐn)偟?0000個(gè)產(chǎn)品成本里面。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_5fed338120752.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:e,state:{errRedirect:e,fromChannel:e,localStorage:{token:d,userInfo:{},fromChannel:e,kingdeeToken:e,wx:{hx:d,unionid:d},kingdeeInfo:{expire_num:z,uid:z,admin_id:d,dbid:d}}},serverRendered:o,routePath:y,config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:e}}}}("9","5","如果模具的所有權(quán)屬于公司的，那么金額大的話，是可以計(jì)入“固定資產(chǎn)”科目核算，依據(jù)會(huì)計(jì)政策計(jì)提折舊，金額小的可以計(jì)入“低值易耗品”核算，會(huì)計(jì)分錄如下：\r\n借：低值易耗品 \u002F 固定資產(chǎn)，\r\n貸：銀行存款 \u002F 應(yīng)付賬款。\r\n如果是用于車間生產(chǎn)的話，也可以直接計(jì)入“生產(chǎn)成本”科目中核算。\r\n借：生產(chǎn)成本，\r\n貸：銀行存款。","",null,"2","模具費(fèi)開票分?jǐn)偝杀?，\r\n可以根據(jù)模具費(fèi)的總金額分?jǐn)偟缴a(chǎn)的每個(gè)產(chǎn)品成本里面，或者根據(jù)模具的使用次數(shù)分?jǐn)偟疆a(chǎn)品成本，比如預(yù)計(jì)可以使用5000次，把模具費(fèi)在5000次里面平均分?jǐn)偟疆a(chǎn)品成本，比如預(yù)計(jì)可以生產(chǎn)10000個(gè)產(chǎn)品，記把模具費(fèi)分?jǐn)偟?0000個(gè)產(chǎn)品成本里面。",0,1609380746,"攤余成本是什么，攤余成本計(jì)量具體的會(huì)計(jì)分錄怎么寫","老師，公司開發(fā)一款產(chǎn)品產(chǎn)生模具費(fèi)，這個(gè)模具費(fèi)的成本是計(jì)入產(chǎn)品成本嗎？如果計(jì)入成本的話，一次性計(jì)入當(dāng)月該款產(chǎn)品的成本嗎，后面月份如果再生產(chǎn)的話用不用分?jǐn)偰兀?,"14429072","1","\u002F\u002Fpic1.acc5.cn\u002F014\u002F42\u002F90\u002F72_avatar_middle.jpg?t=1714035694",true,"9459290","\u002F\u002Fpic1.acc5.cn\u002F009\u002F45\u002F92\u002F90_avatar_middle.jpg?t=1714044742","12",39251,"模具費(fèi)開票怎么分?jǐn)偝杀?,5,1,"2020-12-31T10:12:26","如果是生產(chǎn)產(chǎn)品用的模具發(fā)生的費(fèi)用，計(jì)入制造費(fèi)用科目核算。\r\n借：制造費(fèi)用，\r\n貸：銀行存款等科目。","\u002Fwenda\u002Fquestion_39251.html","-"));</script><script 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