论文部分内容阅读
一、资料: 某工业企业按计划成本进行包装物的日常核算,按净值摊销法摊销出租包装物成本,摊销率为20％。某月出租给购货单位A工厂未用过的甲种包装物200个,计划单位成本为30元,共计6000元。购货单位B公司退回承租的甲种包装物50个,计划成本共计1500元,其中20个已不能再使用,报废时残料计价40元,已验收人库。该月初“包装物——出租包装物”科目借方余额为10000元,“包装物——包装物摊销”科目贷
I. Information: An industrial enterprise conducts daily accounting of the packaging according to the planned cost, and amortizes the cost of the rental package according to the net value amortization method. The amortization rate is 20%. In the month, 200 items of Type A packaging that were not used by the purchase unit A factory were leased. The planned unit cost was RMB 30, a total of RMB 6,000. The purchase company B returned 50 leased A-type packaging materials. The planned cost totaled 1,500 yuan, of which 20 were no longer available, and the remnants were valued at 40 yuan at the time of scrapping. At the beginning of this month, the debit balance of the “Package-Rental Package” subject was 10,000 yuan, and the “Package-Package Amortization” subject loan