U8C服务小锦囊--总账--总账月末自定义结转成本——U8C实施与服务支持部闫静业务场景：数量金额式核算时，结转销售成本。8月发生了以下三笔业务：8月12日：产品A完工入库50件，每件产品成本为60元；8月13日：产品A完工入库70件，每件产品成本为70元；8月末：销售A产品80件，每件零售价为100。编制以下会计分录：入库时：借：库存商品7900120贷：原材料7900销售时：借：应收账款8000贷：主营业务收入800080想要实现结转成本时取5266.67：借：主营业务成本5266.6780贷：库存商品5266.6780全月平均法50×60+70×7050+70×80=5266.67先进先出法50×60+30×70=5100移动加权平均法每入库一次，就要计算一次成本解决方案：一、科目启用数量核算二、做商品入库和确认销售收入的凭证：入库时：借：库存商品7900120贷：原材料7900销售时：借：应收账款8000贷：主营业务收入800080三、自定义转账定义节点设置转账公式以全月平均法结转成本为例：结转余额：库存商品期末借方金额/库存商品期末借方数量*主营业务收入贷方发生数量借：主营业务成本（QM("1406","","","","")/SQM("1406","","","","")*SFS("6001","","","","贷")）贷：库存商品（QM("1406","","","","")/SQM("1406","","","","")*SFS("6001","","","","贷")）结转数量：借：主营业务成本SFS("6001","","","","贷")贷：库存商品SFS("6001","","","","贷")注：1406为库存商品相关类科目，6001为收入相关类科目效果展示：一、进行结转借：主营业务成本5266.6780贷：库存商品5266.6780联系方式：本文档未尽事宜可邮件联系：yanjing17@yonyou.com
