论文部分内容阅读
期末结存商品占全部商品的百分比=期末结存商品总额÷(期末结存商品总额+本期已销商品进价总额)×100％。第二步:计算期末结存商品应留置的费用额。以期末结存商品占全部商品的百分比乘以期末应分摊的各项费用总额,即为结存商品应分摊的费用额期末结存商品应分摊的费用额=∑(期末应分摊的各项费用总额×期末结存商品占全部商品的百分比)。 3、商品流通费用分摊后会计帐务的处理。期末商品流通按商品存销比例计算分配后,在会计帐务处理上有两种方法可供选择。一是将期末库存商
Closing balance as a percentage of total merchandise = Closing balance of total merchandise ÷ (ending balance of merchandise + total sales of merchandise in current period) × 100%. The second step: calculate the end of the balance of goods should be lifted the amount of the cost. Multiply the percentage of the total merchandise at the end of the period by the total amount of all the expenses that should be apportioned at the end of the period, that is, the apportioned amount of the appropriated merchandise. The apportioned amount of the merchandise at the end of the period = Σ (total amount of expenses to be amortized at the end of the period × end of period Results as a percentage of total merchandise). 3, the distribution of goods circulation account accounting treatment. After the final distribution of commodities according to the proportion of distribution of goods calculated distribution, there are two ways in accounting transactions to choose from. First, the end of the inventory