2, how to determine the scope of inventory? A: Inventories should be measured initially according to cost, the cost of inventories, including procurement costs, processing costs, and other costs.
3, inventory can be divided into which categories? A: Including all types of materials, products, semi-finished products, finished goods, goods and packaging, low-value consumables, commissioned to sell goods.
4, what is raw materials? A: enterprises in the production process after processing to change its form or nature and constitute the main entity of the product of a variety of raw materials, raw materials and purchased semi-finished products, as well as does not constitute the entity of the product, but to help the formation of the product of auxiliary materials.
5, raw materials can be divided into which categories? A: Raw materials include raw materials and main materials, auxiliary materials, purchased semi-finished products (purchased parts), spare parts for repair (spare parts), packaging materials, natural materials.
6, how to price raw materials? A: can be priced according to the actual cost and planned cost, the actual cost of its actual purchase price is calculated, the cost of the plan to set up the cost of materials and cost differences in the adjustment will be good.
7, how to account for the purchase of raw materials and key materials? A: and the pricing of raw materials is the same, as long as you know the pricing to know the accounting. Accounting for actual costs and program costs are not the same, you can find the relevant information, it is not clear here.
8, how to account for the issuance of raw materials and primary materials?
9, how to account for raw materials and storage of essential materials?
10, how to issue the raw materials and primary materials for the valuation?
11, how to account for fuel?
12, how to account for the purchase of supplies?
13, how to account for material supplies? (These micro-issues are on the material accounting, you can visit the relevant information, or add my QQ384017333, happy to answer for you in detail) 14, what is the turnover of materials - accounting for low value consumables? A: Working capital materials are used for the production of a variety of materials between the turnover, including: packaging, low-value consumables, repair spare parts. Low-value consumable debit side of the increase, on behalf of the decrease in the closing balance in the debit side, can be amortized using a split amortization method, in the adoption of its book value of a single amortization of the average amortization amount. It is necessary to set up a separate line item: working capital materials - low value consumables - in use (in storage, amortization). Can also be charged to the cost of a time at the time of adoption to simplify accounting, can be registered in the docket on the line.
15, how to account for the purchase of low-value consumables? A: Purchases directly into the debit side of the working capital materials on the line
16, how to carry out low value consumable supplies and amortization of accounting? A: 14 have answered!
17, how to repair and scrap of low-value consumables accounting? A: scrapping directly out of the line. Generally charged to administrative expenses. Low-value consumables as if there is generally not the case of repair.
18, how to sell low-value consumables and accounting for gains and losses? A: The sale should be included in non-operating income, if the enterprise's regular sale, can be included in other business income. Profit and loss should be included in non-operating income and expenses.