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老師,請(qǐng)問(wèn)內(nèi)衣加工廠的分錄怎么做
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你好; 你們是買(mǎi)材料加工 來(lái)銷(xiāo)售嗎 ;這樣好判斷科目
2022 03/16 12:19
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2022 03/16 12:49
我們是幫別人做外賬的,是他們提供半成品過(guò)來(lái)加工吧
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2022 03/16 12:50
?你好 ;? ? ? 受托加工的話;? ?
1.當(dāng)企業(yè)收到受托加工物資時(shí):
可以不作會(huì)計(jì)處理,但對(duì)收到的受托加工物資,應(yīng)當(dāng)在備查簿中進(jìn)行登記.
2.實(shí)際加工時(shí):
借:生產(chǎn)成本
貸:制造費(fèi)用 等
3.完工入庫(kù)時(shí):
借:庫(kù)存商品--受托加工完工商品
貸:生產(chǎn)成本
4.交付完工物資時(shí):
借:應(yīng)收帳款 等
貸:主營(yíng)業(yè)務(wù)收入?等
貸:應(yīng)交稅金--應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)
同時(shí),結(jié)轉(zhuǎn)庫(kù)存商品:
借:主營(yíng)業(yè)務(wù)成本?等
貸:庫(kù)存商品--受托加工完工商品
另外:在備查簿上登記交還的受托加工物資.
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2022 03/16 13:23
老師,如果想在賬上也提現(xiàn)收到的物資怎么做呢?
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2022 03/16 13:26
?你好 ;? ?收到的物資? 就是單獨(dú)備查賬哈; 不做分錄??
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