本月材差率=((2)+(4))/((1)+(3))
(7)=(6)*(5)
(8)=(6)+(7)
(9)=(1)+(3)-(6)
次月月初计划成本、材料差异=上月末计划成本、材料差异
本期结转
1-1100151500120018000151000 2-1300.00154500130019500151100 3-1500.00157500140021000151200 4-1700.001510500150022500151300 5-1900.001513500160024000151400 6-11100.001516500170025500151500 7-11300.001519500180027000151600 8-11500.001522500190028500151700 9-11700.001525500200030000151800 10-11900.001528500210031500151900 11-12100.001531500220033000152000 12-12300.001534500230034500152100
15000300.004500 16500500.007500 18000700.0010500 19500900.0013500 210001100.0016500 225001300.0019500 240001500.0022500 255001700.0025500 270001900.0028500 285002100.0031500 300002300.0034500 315002500.0037500
存货计价审计工作底稿(毛利率法)
毛利率法是根据本期销售净额乘以前期实际(或本月计划)毛利率匡算本期销售毛利,并计算发出存货成本的方法
毛利率=销售净额*毛利率
销售净额=商品销售收入-销售退回与折让
销售毛利=销售净额*毛利率
销售成本=销售净额-销售毛利
期末存货成本=期初存货成本+本期购货成本-本期销售成本
存货成本计算表-零售价法
品名
本期收入
月份月初结存本期销售月末结存售价成本售价成本成本率销售收入销售成本售价
`00
`01100090010009000.910009001000
`02100090011009900.911009901000
`031000900120010800.9120010801000
`041000900130011700.9130011701000
`051000900140012600.9140012601000
`061000900150013500.9150013501000
`071000900160014400.9160014401000
`081000900170015300.9170015301000
`091000900180016200.9180016201000
`101000900190017100.9190017101000
`111000900200018000.9200018001000
`121000900210018900.9210018901000合计18600167401860016740
月末结存
成本
900
900
900
900
900
900
900
900
900
900
900
900
存货成本计算表-售价金额法