为什么要减去25200，它不是间接成本吗

Accounting for material 2022-10-25 22:33:18

问题来源：

Exercise 10：The following data relates to the material control account of Duck Co., for the month of October:

opening inventory 18,500

closing inventory 16,100

deliveries from suppliers 142,000

returns to suppliers 2,300

cost of indirect materials issued 25,200

How should the issue of direct material have been recorded in the cost accounts?

A. Dr: Material control account $119,200

Cr Work in progress $119,200

B. Dr: Work in progress $119,200

Cr:Material control account $119,200

C. Dr: Material control account $116,900

Cr: Work in progress $116,900

D. Dr: Work in progress $116,900

Cr:Material control account $116,900

Correct answer : D

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李老师

2022-10-26 17:21:18 733人浏览

哈喽！努力学习的小天使：

无论是作为间接材料发出还是直接材料发出，都是发出存货，会导致存货的减少。

简单来看：

期初+增加-减少（直接+间接）=期末

题中问的相当于直接减少=期初+增加-减少（间接）-期末

每个努力学习的小天使都会有收获的，加油！

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