借,贷。发出原材料会计分录的借是指:生产成本(生产产品领用)、制造费用(车间一般耗用用)、管理费用(行政管理部门耗用)。
贷指原材料,发出原材料实际成本的确定,可以由企业从个别计价法、先进先出法、移动加权平均法和月末一次加权平均法等方法中选择。
初级会计职称考试章节知识点归纳,祝你轻松取证。
移动端题库:http://m.hqwx.com/tiku/cjkj/?utm_campaign=baiduhehuoren
PC端题库:http://hqwx.com/tiku/cjkj/?utm_campaign=baiduhehuoren
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/9f2f070828381f30709cd73dbb014c086f06f099?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
2023年二级建造师-备考资料大礼包
¥1
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/e850352ac65c103866afe156a0119313b17e8954?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
二建转一建备考福利会
¥0.1
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/8694a4c27d1ed21ba91a0171bf6eddc450da3f56?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
2022年中级经济师-母题班第一课
¥0.1
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/e61190ef76c6a7efaeeb87b2effaaf51f2de6650?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
2022年初级经济师-母题班第一课
¥0.1
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/8c1001e93901213f44b7144846e736d12e2e959a?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
2023年初级会计职称 基础精讲班
¥299
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/e1fe9925bc315c602e13317b9fb1cb134854779b?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
2022年中级会计职称 备考资料包
¥9
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/54fbb2fb43166d22f8f14f00542309f79152d2a4?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
2022年执业药师-母题提分班
¥199
查
看
更
多