The purpose of the summary is to describe the business in brief words, and to carry forward the inventory summary, what needs to be indicated is "the cost of carrying forward the inventory to the main business".

the cost of transferring inventory goods to main business is linked to the confirmation of sales revenue. How many products are sold, the income is confirmed according to the product selling price, and the main business cost is confirmed according to the product inventory cost price.

it has nothing to do with carrying forward the production cost to the inventory goods in the current month.

accounting treatment of inventory goods

1. Purchase:

Borrowing: inventory goods

Input (general taxpayer)

Lending: bank deposit

2. Selling out of the warehouse:

Borrowing: bank deposit

Main business income

Output (general taxpayer) < p Closing cost:

Debit: main business cost

Loan: inventory goods

Extended information

Summary of main business cost of inventory goods:

1. The enterprise has completed all the production processes and has been accepted and put into storage, which meets the standard specifications and technical conditions, and can be sent to the ordering unit according to the conditions stipulated in the contract, or can be used as products for external sales as well as various goods purchased or commissioned for sale.

2, enterprises should set up the "inventory goods" subject, accounting for the increase and decrease of inventory goods and their balances. When goods are accepted and put into storage, the subject of "production cost" should be transferred to the subject of "inventory goods"; When selling inventory goods to the outside world, make corresponding accounting treatment according to different sales methods; In-progress projects and other recipients of inventory goods should be transferred according to their costs.

3. Sub-ledger of inventory goods shall be set according to the types, varieties and specifications of the enterprise's inventory goods. If there are goods stored in the retail department of the enterprise to be sold, goods sent to exhibitions, and goods that have been sent out but have not been collected, separate ledgers should be set up for accounting. The subsidiary ledger of inventory goods generally adopts the quantity and amount formula.

4. For commodity retail enterprises that carry out sales price accounting, the detailed account of inventory goods shall be set according to the person in charge. Its format is generally three-column, and only the selling price is recorded, not the quantity. Because the inventory goods are accounted for according to the selling price, in order to know the actual value of the inventory goods at any time, and at the same time, it is convenient for the physical person in charge to sell the goods at the end of the month.

5. The subsidiary ledger of "Inventory Goods and Purchase-Sales Price Difference" can be set by combining the subsidiary ledger accounts of "Inventory Goods" and "Purchase-Sales Price Difference".

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