(1) Upon receipt of the materials and materials of the supplies commissioned for processing, there is no need to make an accounting entry or to recognize them in the books of accounts, but only to record them in the memorandum book.

(2) In the process of processing:

For the related expenses and labor costs incurred, make the following entries:

Borrow: production costs,

Credit: raw materials-supporting materials, payable employees' salaries, etc.

(3) When processing is completed and delivered to the commissioning party, make the following entries:

①Revenue recognition of processing services:

Borrow: bank deposits or accounts receivable,

Loan: income from main business/other business income,

Loan: Taxes payable - payable value-added tax - output tax,

Loan: Taxes payable - payable excise taxes,

② Carry forward the costs incurred in the processing of The costs incurred during processing:

Borrow: Cost of Main Business/Other Business Costs,

Credit: Production Costs,

③Write off the original docket of consigned processed materials.

(4) Pay the required consumption tax:

Borrow: tax payable - consumption tax payable,

credit: bank deposit.