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朱晓玲2021-03-17 18:13:29
20x7.11.1:opening inventory 12500;
invoice awaited待开票的,就是还未付款的, 一般是根据发票付款,所以这个是指accrual opening accrual 1700.上期的费用 ,在本期付掉,所以要在本期的payment当中减掉
20x8.10.31:closing inventory 9800;
closing accrual 1300本期的费用,
所以要在本期的费用中加上cost of sales=opening inventory+purchase-closing inventory + accrual
= 12500+ (85400-1700)-9800+ 1300=87700
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