A.生產(chǎn)領用包裝物,借記“生產(chǎn)成本”,貸記“周轉(zhuǎn)材料-包裝物”
B.隨同產(chǎn)品出售單獨計價的包裝物,借記“其他業(yè)務成本”,貸記“周轉(zhuǎn)材料-包裝物”
C.隨同產(chǎn)品出售不單獨計價的包裝物,借記“銷售費用”,貸記“周轉(zhuǎn)材料-包裝物”
D.生產(chǎn)領用包裝物,借記“制造費用”,貸記“周轉(zhuǎn)材料-包裝物”
E.隨同產(chǎn)品出售單獨計價的包裝物,借記“銷售費用”,貸記“周轉(zhuǎn)材料-一包裝物”