“委托加工材料”账户属于资产类账户,核算企业委托外单位加工各种材料的实际成本。“委托加工材料”账户的借方登记加工材料的成本,支付的加工费、运杂费;贷方登记加工完毕材料的实际成本和退回材料的实际成本。发给外单位加工时,借记“委托加工材料”账户,贷记“原材料”、“包装物”、“低值易耗品”等材料账户。加工完毕并验收入库,退回材料验收入库,借记“原材料”、“包装物”、“低值易耗品”等材料账户,贷记“委托加工材料”账户。对“委托加工材料”账户的检查,重点是对“委托加工材料”账户贷方数额的检查,即委托加工材料去向的检查。在税收检查时,如果“委托加工材料”账户的贷方与其相对应的借方是“原材料”、“包装物”、“低值易耗品”等材料账户,说明无问题(以委托加工材料兑换原材料的除 The “entrusted processing materials” account belongs to the asset class account and accounts for the actual cost of processing various materials by the enterprises entrusted by the enterprise. The cost of registering the processing materials, the processing fees paid, the transportation fees of the debit of the “processing materials” account; the actual cost of registering the finished materials and the actual cost of the returned materials. When sending to the external unit for processing, debit “entrusted processing materials” account and credit material accounts such as “raw material”, “package” and “low consumables”. Processing finished and acceptance of storage, returned to the material storage, debit “raw materials”, “packaging”, “low-value consumables” and other materials account, credit “entrusted processing materials” account. The inspection of the entrusted processing materials account focuses on checking the amount of credit on the entrusted processing materials account, that is, the inspection on where the processing materials are entrusted. In the tax inspection, if the credit of the entrusted processing material account and the corresponding debit are material accounts such as “raw material”, “package” and “low-value consumables”, there is no problem In addition to