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贈品怎麼計算價格

發布時間: 2025-02-28 01:38:10

『壹』 席老師好，請問贈品的成本怎麼核算

贈品的成本是按照總的公允價值比例來計算

也就是1200元除以120瓶 為10元

企業會計准則對於出售也是一個道理贈品按照公允價值比例在總價款中計算銷售收入

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