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③2005年4月加工完成收回委托加工材料: 甲企业收回加工后的材料用于连续生产应税消费品时: 借:原材料 900 000 贷:委托加工物资 900 000 甲企业收回加工后的材料直接用于销售时: 借:原材料 1 000 000 贷:委托加工物资 1 000 000 [准则解析] 《存货》准则规定,委托加工物资的成本也包括采购成本、加工成本以及使存货达到目前场所和状态所发生的其他成本。委托加工业务在会计处理上主要包括拨付加工物资、支付加工费用和税金、收回加工物
(3) Processing completed in April 2005 Reprocessing of commissioned processing materials: After the processing of a recovered material by the enterprise for the continuous production of taxable consumer goods: By: raw materials 900 000 Credit: commissioned processing of goods 900 000 A enterprises to recover the processed materials directly for sale When: By: Raw materials 1 000 000 Credit: 1 000 000 commissioned processing of materials [Guideline analysis] “Inventory” guidelines, commissioned by the cost of processing materials, including procurement costs, processing costs and the inventory to bring the current location and status of other cost. Entrusted processing business in the accounting treatment mainly include the processing of funds allocated to pay processing fees and taxes, to recover the processed material