你好 如果按多個(gè)項(xiàng)目，計(jì)提存貨跌價(jià)準(zhǔn)備=成本總額—可變現(xiàn)凈值總額

你好，學(xué)員，出售的時(shí)候 借主營業(yè)務(wù)成本 存貨跌價(jià)準(zhǔn)備 貸庫存商品

你好，如果不是單個(gè)項(xiàng)目，也需要結(jié)轉(zhuǎn)對(duì)所售存貨已計(jì)提的存貨跌價(jià)準(zhǔn)備

計(jì)提跌價(jià)準(zhǔn)備時(shí)：借：資產(chǎn)減值損失 貸：存貨跌價(jià)準(zhǔn)備 結(jié)轉(zhuǎn)成本：借：主營業(yè)務(wù)成本 存貨跌價(jià)準(zhǔn)備 貸：庫存商品

<p><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">正確答案：ABCD</span><br style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);"/><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">【解析】選項(xiàng)A：</span><br style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);"/><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">借：資產(chǎn)減值損失</span><br style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);"/><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">貸：存貨跌價(jià)準(zhǔn)備會(huì)減少存貨的賬面價(jià)值；</span><br style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);"/><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">選項(xiàng)B：</span><br style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);"/><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">借：存貨跌價(jià)準(zhǔn)備</span><br style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);"/><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">貸：資產(chǎn)減值損失會(huì)增加存貨的賬面價(jià)值；</span><br style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);"/><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">選項(xiàng)C：</span><br style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);"/><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">借：主營業(yè)務(wù)成本</span><br style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);"/><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">存貨跌價(jià)準(zhǔn)備</span><br style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);"/><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">貸：庫存商品等會(huì)減少存貨的賬面價(jià)值；</span><br style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);"/><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">選項(xiàng)D：</span><br style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);"/><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">借：存貨類科目</span><br style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);"/><span style="color: rgb(85, 85, 85); font-family: 宋體; font-size: 14px; line-height: 22px; white-space: normal; background-color: rgb(248, 248, 248);">貸：待處理財(cái)產(chǎn)損溢會(huì)增加存貨的賬面價(jià)值。</span></p>