產(chǎn)品生產(chǎn)成本核算表

,成本核算表,,,,成本匯總,,,,

,,,,,產(chǎn)品名稱:,,耗用材料小計(jì)﹕,,0.00

,,,,,生產(chǎn)單號(hào):,,花費(fèi)工資小計(jì)﹕,,0.00

,,,,,訂單數(shù)量:,,其他費(fèi)用小計(jì)﹕,,0.00

,,,,,影響數(shù)量:,,,,

,,,,,合計(jì)﹕,,0.00,,

,,,,,,,,,,

,一材料費(fèi)用,,配件名稱,物料編碼,使用數(shù)量,單位,實(shí)際材料成本,,

,,,,,,,實(shí)領(lǐng)重量,單價(jià),金額

,,1.原材料,,,,單位,,,

,,,,,,KG,,,0.00

,,,,,,KG,,,0.00

,,,,,,KG,,,0.00

,,,,,,KG,,,0.00

,,2.外購(gòu)/外加工,,,,單位,,,

,,,,,,PC,,,0.00

,,,,,,PC,,,0.00

,,,,,,PC,,,0.00

,,,,,,PC,,,0.00

,,3.輔料包材,,,,單位,,,

,,,,,,PC,,,0.00

,,,,,,PC,,,0.00

,,,,,,PC,,,0.00

,,,,,,PC,,,0.00

,,4.工具,,,,單位,,,金額

,,,,,,PC,,,0.00

,,,,,,PC,,,0.00

,,,,,,PC,,,0.00

,,,,,,PC,,,0.00

,,小計(jì):,,,,PC,,,0.00

,二人工費(fèi)用,工作描述,,,人數(shù),單位,實(shí)際人工成本,,

,,,,,,,實(shí)際時(shí)間,單價(jià),金額

,,,,,,H/人,,,0.00

,,,,,,H/人,,,0.00

,,,,,,H/人,,,0.00

,,,,,,H/人,,,0.00

,,,,,,H/人,,,0.00

,,,,,,H/人,,,0.00

,,,,,,H/人,,,0.00

,,,,,,H/人,,,0.00

,,,,,,H/人,,,0.00

,,小計(jì),,,,,,,0.00

,三其他費(fèi)用,費(fèi)用項(xiàng)目﹕,,描述,,,,,金額

,,,,,,,,,,

,,運(yùn)輸費(fèi)用,,,,,,,

,,,,,,,,,,

,,,,,,,,,,

,,,,,,,,,,

,,,,,,,,,

,,小計(jì),,,,,,,

,合計(jì),,,,,,,0.00,

,說(shuō)明：此核算表藍(lán)色部分由費(fèi)用發(fā)生部門(mén)提報(bào)，灰色部分轉(zhuǎn)交財(cái)務(wù)核算。,,,,,,,,

,,車間領(lǐng)用材料生產(chǎn)產(chǎn)品的時(shí)候賬務(wù)處理是，,,,,,,,

,,,,,,,,,,

,,借：生產(chǎn)成本，,,,,,,,

,,,,,,,,,,

,,貸：原材料。,,,,,,,

,,,,,,,,,,

,,發(fā)生制造費(fèi)用的時(shí)候賬務(wù)處理是，,,,,,,,

,,,,,,,,,,

,,借：制造費(fèi)用，,,,,,,,

,,,,,,,,,,

,,貸：應(yīng)付職工薪酬，,,,,,,,

,,,,,,,,,,

,,累計(jì)折舊等科目。,,,,,,,

,,,,,,,,,,

,,分配制造費(fèi)用的時(shí)候賬務(wù)處理是，,,,,,,,

,,,,,,,,,,

,,借：生產(chǎn)成本，,,,,,,,

,,,,,,,,,,

,,貸：制造費(fèi)用。,,,,,,,

,,,,,,,,,,

,,完工入庫(kù)的時(shí)候賬務(wù)