商品加工是指批发零售贸易企业委托外单位或本企业附设的商品加工单位加工商品而拨付给加工生产单位原料、材料、辅助材料，加工改制后收回成品以及原料和成品都不通过货币作价结算，而只付给一定加工费的业务。商品加工原料付出和成品收回一般均不作商品购、销统计。在发生加 Commodity processing refers to the raw materials, materials and auxiliary materials allocated to the processing and manufacturing units after the units entrusted by the wholesale and retail trade enterprises or the commodity processing units attached to the enterprise are processing the products, the finished products are recovered after the processing and reforming, and the raw materials and finished products are not settled through the monetary prices. Only pay a certain processing fee business. The processing of raw materials to pay and finished products are generally not for the purchase of goods, sales statistics. When it happened