according to the information you provided, the result of physical inventory this month is 51,111 yuan more raw materials than the book, that is, what should be used this month is unused, which belongs to the inventory surplus of current assets and does not need to be included in the operating cost. According to the ratio of income and expenses, only when these raw materials are used and sold can they be borrowed: main business cost, loan: inventory goods.

this month, entries are made according to the inventory surplus current assets:

Borrowing: raw materials 51,111

Lending: property to be processed gains and losses 51,111

Borrowing: property to be processed gains and losses 51,111

Lending: non-operating income 51,111.