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“废品损失”账户月末( )

单选题
2021-09-01 19:38
A、如果有余额,余额一定在贷方
B、如果有余额,余额一定在借方
C、一定没有余额
D、可能有借方或贷方余额
查看答案

正确答案
C

试题解析

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“废品损失”账户月末( )
不可修复废品的生产成本,应借记“废品损失”账户,贷记( )账户
废品净损失,分配转出时,应借记( )账户,贷记“废品损失”账户
.“废品损失”账户月末( )
可修复废品损失返修以前发生的生产费用,也属于废品损失,需要计算废品损失的成本。()
企业“废品损失”账户一般月末无余额。
“废品损失”账户月末没有余额。
可修复废品的修复费用,应根据各种费用分配表,借记“废品损失”账户,贷记()、()、()和()等账户。
不单独设置“废品损失”账户的企业,不可修复废品的生产成本和可修复废品的修复费用,都在“基本生产成本”账户中核算。
“废品损失”帐户上的废品净损失,月末均应由本月同种产品的成本负担。
“废品损失”账户上的废品净损失,月末均应由本月同种产品的成本负担。
在单独核算废品损失的企业,如果月末既有在产品又有完工产品,其发生的废品损失一般()
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