When paying processing fees and transportation fees, prepare the following accounting entries:
Borrow: entrust processing materials.
Loans: bank deposits
2, if it belongs to the entrusted processing, the processing fee charged is included in the "main business income" subject.
Settlement fee entry:
Debit: Bank deposits (accounts receivable)
Loan: income from main business
3. If the semi-finished products are outsourced, the expenses incurred are included in the cost of processed products. This kind of business is accounted for by the subject of entrusted processing materials. Accounting treatment:
(1) sends out the processed materials.
Borrow: entrust processing materials.
Loan: raw materials
(2) Processing fee
Borrow: entrust processing materials.
Credit: accounts payable
(3) recycling the treated materials
Borrow: raw materials
Loan: entrusted processing materials.
(4) Pay the processing fee
Debit: accounts payable
Loans: bank deposits
Extended data:
Accounting process
1, review all kinds of original vouchers according to the cashier, and prepare accounting vouchers after verification.
2. Register all kinds of subsidiary ledger according to accounting vouchers.
3. Accrue, amortize and carry forward accounting vouchers at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.
4. Settlement and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.
5, the preparation of accounting statements, to achieve accurate figures, complete content, and analysis.
6. Bind accounting vouchers into volumes and keep them properly.
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