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加工费会计分录

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张张老师

张张老师

金牌答疑老师

那一缕缕充满希望的阳光,是我们前进的动力。是我们坚强不屈的毅力。青春,是一块块大小不一的石头,在经历了千难万险后终于铺成了一条石子路,把我们引到成功。所以就跟老师来一起看看吧。

加工费会计分录

1、如果属于委托加工,支付的加工费应该计入委托加工物资科目。

支付加工费、运杂费时,编制如下会计分录:

借:委托加工物资

贷:银行存款

2、如果属于受托加工,收取的加工费计入主营业务收入科目。

结算收取加工费分录:

借:银行存款(应收账款)

贷:主营业务收入

加工费定义

加工费亦称“工缴费”。是指委托加工单位按合同规定,付给受托单位的劳动报酬以及补偿受托单位耗用主要原材料以外的零星物料消耗,提料和送交成品的运杂费等。

加工成本

加工成本包括:直接人工,直接材料,制造费用。

1、直接材料:直接材料包括企业生产经营过程中实际消耗的原材料、辅助材料、备品配件、外购半成品、燃料、动力、包装物以及其他直接材料。

2、直接工资:直接工资包括企业直接从事产品生产人员的工资及福利费。

3、制造费用:制造费用包括企业各个生产单位(分厂、车间)为组织和管理生产所发生的各种费用。

更多相关知识点比如有:

坏账准备贷方余额表示什么意思

什么是债权性投资

更多知识点解读,可以关注牛账网注会会计栏目。

加工费会计分录的问题您看懂了吗,希望这个解答可以帮助到您,如果大家还想知道更多的可以关注我们牛账网哦!牛账网是专业的线上考证培训机构,能最大程度解决您的会计考证难题,还在等什么呢?赶快行动起来吧!

2023-02-04
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157****2515

157****2515

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2023-02-10
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