问题已解决
老師,我們公司幫別的公司委托加工,收加工費,怎么確認收入和成本?
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(1)收到受托加工的材料時,按合同價(或不記錄實際金額)登記備查簿,借記“受托加工物資――某公司”(注明物資數(shù)量),領(lǐng)用時作相應(yīng)的附注說明。
(2)對于加工過程中發(fā)生的生產(chǎn)成本:
借:生產(chǎn)成本
貸:應(yīng)付職工薪酬
(3)完工入庫時:
借:庫存商品——受托加工完工商品
貸:生產(chǎn)成本
(4)加工完成按合同規(guī)定發(fā)給委托方時:
①確認銷售收入
借:應(yīng)收賬款(銀行存款)
貸:主營業(yè)務(wù)收入(加工費收入)
應(yīng)交稅費――應(yīng)交增值稅(銷項稅額)
――應(yīng)交消費稅(如果加工的產(chǎn)品屬于消費稅應(yīng)稅產(chǎn)品的,受托方應(yīng)該履行代扣代繳消費稅義務(wù),這里的計稅價格一般參照同類產(chǎn)品的價格或組成計稅價格×消費稅稅率)
②同時,結(jié)轉(zhuǎn)庫存商品:
借:主營業(yè)務(wù)成本等
貸:庫存商品——受托加工完工商品
③在備查簿中將受托加工物資注銷,貸記“受托加工物資――某公司”(注明物資數(shù)量)。
(5)受托方上交消費稅時:
借:應(yīng)交稅費――應(yīng)交消費稅
貸:銀行存款
2019 05/09 16:15
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2019 05/09 16:28
老師,就是我們這邊加工的時候也有領(lǐng)用材料,這些材料也包括在了加工費里面了,那我這個領(lǐng)用材料也是做到生產(chǎn)成本里面嗎?我們不是專業(yè)加工的
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2019 05/09 16:29
是的 借:生產(chǎn)成本
貸:原材料
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Kim 
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2019 05/09 16:29
是的 借:生產(chǎn)成本
貸:原材料
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2019 05/09 16:30
結(jié)轉(zhuǎn)的時候也需要結(jié)轉(zhuǎn)到主營業(yè)務(wù)成本里面嗎?
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2019 05/09 16:37
是的,結(jié)轉(zhuǎn)的分錄上面也有的
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2019 05/09 16:43
老師,就是我們收到材料后有一部分也外發(fā)出去給別人加工了,現(xiàn)在加工回來了,加工費是400元。也是做到成本里面嗎?
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Kim 
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2019 05/09 16:47
委托加工業(yè)務(wù)的會計分錄:
1、發(fā)出加工材料時: 借:委托加工材料
貸:原材料
2、支付加工費時: 借:委托加工材料
借:應(yīng)交稅金――應(yīng)交增值稅(進項稅額)
貸:銀行存款
3、加工完畢收回時: 借:原材料(或產(chǎn)成品)
貸:委托加工材料
你委托出去那加工費就入你委托加工材料的成本
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2019 05/09 16:49
老師,之前發(fā)出去的時候我沒做賬的,因為不是我們的材料,現(xiàn)在材料回來了車間領(lǐng)用到加工里面去了
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Kim 
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2019 05/09 16:51
不是你們的材料,是委托加工方的你不需要入賬,備查就好,那你們發(fā)出去加工你們支付的加工費就計算在這個生產(chǎn)成品內(nèi)
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2019 05/09 16:51
借,生產(chǎn)成本,貸。原材料?
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2019 05/09 16:52
如果我們支付給加工廠的加工費呢?分錄怎么做?
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2019 05/09 17:15
就是你這個委托加工的成本
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2019 05/09 17:30
好的
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2019 05/09 17:31
老師,委托加工總會有些損耗的,這些該怎么做呢?
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2019 05/09 17:49
合理損耗就是入你的成本里面
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2019 05/09 17:56
制造費用?還是生產(chǎn)成本?
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2019 05/09 17:56
單獨做賬嗎?
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2019 05/09 17:58
不用單獨做,一起在生產(chǎn)成本
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2019 05/09 18:02
材料回來了是直接做到委托加工里面?
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2019 05/09 18:07
不是的,你入原材料 領(lǐng)用的時候借:生產(chǎn)成本 貸:原材料 分錄我上面有寫的
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