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第三讲其他存货和农业资产的核算(一)一、其他存货的核算(一)委托加工物资的核算合作社发给外单位加工的物资,按实际成本,借记“委托加工物资”科目,贷记“产品物资”等科目。合作社支付的加工费用、应负担的运杂费等,借记“委托加工物资”科目,贷记“银行存款”等科目;加工完成验收入库,按收回物资的实际成本和剩余物资的实际成本,借记“产品物资”等科目。
Lectures on Other Inventory and Agricultural Assets (I) I. Accounting for Other Stocks (I) Accounting of Consigned Processing Materials The materials that are processed by the cooperatives and sent to the external units shall be debited according to the actual cost, and the “entrusted processing materials” , Credit “product materials ” and other subjects. Co-operatives to pay the processing fee should be borne by the transport fees, debit “entrusted processing materials ” subjects, credit “bank deposits ” and other subjects; processing finished inspection storage, according to the actual cost of material recovery and residual materials The actual cost of debit “product supplies ” and other subjects.