The cost of the main business is calculated according to the monthly main business income x 30, is i

On the issue of inventory (aquatic products) cost accounting and sales revenue recognition Compared with the inventory of general enterprises, the inventory of aquaculture industry mainly has the following characteristics: (1) the existing aquaculture basically adopts the polyculture method, and the cost of public aquaculture accounts for a large proportion, and there are many aquaculture varieties in the pond in the early stage of aquaculture (in the accounting period), and it is difficult to estimate the number of inventory, so it is impossible to accurately calculate the breeding cost of each aquaculture species; (2) Some aquaculture species (such as small white shrimp) are introduced into aquaculture by seawater tide, and the actual number of seedlings in the early stage of breeding cannot be estimated, so it is impossible to share the cost of public breeding such as bait input by species; (3) The survival rate of purchased breeding seedlings varies greatly with the composition of the water body and the water temperature, and it is difficult to accurately estimate the actual survival rate, so it is impossible to determine the quantity of aquatic products in cultivation; (4) It is impossible to determine the actual quantity of inventory through inventory counting; (5) the harvest of aquatic products is not in accordance with the general enterprise accounting method for warehousing procedures, and aquatic products are fished and sold in stages, and it is difficult to use the weighted average, first-in-first-out and other enterprise accounting system provisions of the inventory cost carry-over method to carry forward the cost of sold inventory. In view of the particularity of the aquaculture industry, the following two treatment methods are proposed for inventory cost accounting and sales revenue recognition.

1. Planned output value and sales gross profit margin method. That is, according to the current year's breeding plan prepared at the beginning of the year, the public aquaculture cost is apportioned according to the proportion of the planned output value of each aquaculture species in each pond in the total output value of the pond; When the sales in each month in the middle of the year are realized, the revenue is recognized according to the actual sales revenue, and the carry-over breeding cost is calculated according to the planned sales cost rate multiplied by the actual sales revenue of the month, and the difference is recognized as profit; At the end of each period, according to the estimation of aquaculture professional and technical personnel, the estimated number of aquatic products in each pond is compared with the planned quantity, combined with the existing market price of aquatic products, and reasonable provision for inventory price decline; After the completion of the sales of the aquatic products of the pond, the balance of the cost of the aquaculture species in the book will be carried forward to the main business cost at one time, and the provision for the decline in the price of the inventory will be reversed. 2. Co-product distribution method.

That is, in addition to the expenditure of each species of seedlings independently recorded in the corresponding variety of breeding costs, the joint cost formed in the breeding process (including bait, depreciation, labor costs, repair costs, etc.) regardless of the breeding species, all included in the production cost - joint cost, at the end of the year according to the actual annual sales of each product in the total sales (including the current sales of aquatic products) of the proportion of the joint cost apportionment, carry-over and apportioned into the production cost of the corresponding breeding species; At the end of each period, according to the estimation of aquaculture professional and technical personnel, the number of aquatic products in each pond is estimated, combined with the existing market selling price of aquatic products, reasonable provision for inventory price decline; At the end of the year, the deferred income will be transferred to the main business income at one time, and the balance of the production cost of each variety will be carried forward to the main business cost, and the provision for inventory decline will be reversed.

The cost should be carried forward according to the principle of matching, and it cannot be carried forward proportionally.

I don't know what kind of special industry you belong to!! It seems that it is okay to use what you say alone, but I don't know if you have any practices in the same industry and this ratio that you can refer to, and if so, it is best to learn from them.

The main business income cannot be calculated for the cost of the main business.

1. Know the main business income, but also know the gross profit, in order to calculate:

Cost of main businessCost of main business = income from main business - gross profit.

2. Know the sales quantity and inventory unit price, and you can also calculate:

Cost of main businessCost of main business = quantity of sales * unit price of inventory.

3. Know the main business income, but also know that the gross profit margin can be calculated

Cost of main businessCost of main business = income from main business * (1 - gross profit margin).

4. Know the amount of inventory at the beginning of the period, the amount of inventory at the end of the period, and the amount of purchases in the current period, and you can also calculate:

Cost of main business: cost of main business = amount of initial inventory + amount of purchase in the current period - amount of inventory at the end of the period.

The main business income refers to the income realized by the recurring activities engaged in by the enterprise to complete its business objectives. For example, the main business income of industrial enterprises mainly includes the income from the sale of goods, self-made semi-finished products, substitute products, substitute repair products, and the provision of labor services.

Summary. The cost of main business refers to the cost incurred by an enterprise in recurrent activities such as selling goods and providing labor services. Generally, when an enterprise recognizes the income from its main business such as the sale of goods and the provision of services, or at the end of the month, the cost of the goods sold and the services provided is transferred to the cost of the main business.

Is it true that the cost of sales can only be calculated at the end of the month? Why.

Hello, I am helping you to inquire about the relevant information and will reply to you immediately.

Is it true that the cost of sales can only be calculated at the end of the month? Why.

Hello, the calculation of the cost of the main business can only be checked at the end of the month.

Because the "cost of main business" belongs to the profit and loss (cost) account, the amount incurred is on the debit side, and the credit side is used when carrying forward at the end of the month.

But I looked up the answer to a question, and the answer was wrong.

Hello. The cost of main business refers to the cost incurred by an enterprise in selling goods and providing labor services. Generally, when the enterprise recognizes the income from the main business such as the sale of goods and the provision of labor services, or at the end of the month, the cost of the goods sold and the labor services that have been provided will be transferred to the cost of the main business.

Main business income - main business profit = main business cost.

As above, if you only know the "subtracted number" and do not know the "subtracted number", you want to know the "difference"??

If you don't know the profit of the main business, you should at least tell me the profit margin of the main business.

Only knowing the main business income is not able to calculate the main business cost 1, knowing the main business income, but also knowing the gross profit margin, in order to calculate the main business cost main business cost = main business income * (1 - gross profit margin) 2, knowing the main business income, but also knowing the gross profit, in order to calculate the main business cost Main business cost = main business income - gross profit.

3. Knowing the sales quantity and inventory unit price, you can also calculate the main business costThe main business cost = sales quantity * inventory unit price.

4. Know the amount of inventory at the beginning of the period, the amount of inventory at the end of the period, and the amount of purchases in the current period, and you can also calculate the cost of the main business.

Cost of main business = initial inventory amount + current purchase amount - ending inventory amount.

Operating income = main business income + other business income.

or Operating income = product sales volume (or service volume) Product unit price (or service unit price).

The sales revenue of the main and by-products (or different grades of products) should be fully included in the operating income; Income from different types of services provided should also be included in operating income.

The cost of sales is the sum of the total number of goods sold (number of processed products) and the cost ** (processing fee**).

Formula: Quantity Sold (Processed) Cost**(Processing Fee**).

Cost** The number of goods in stock in a sub-ledger balance of the ledger account.

Accounting Entry: Debit: Cost of Sales Credit: Inventory Goods (Details).

The main business income is the basic income generated by the regular and main business of the enterprise, such as the income from the sale of products, non-finished products and the provision of industrial labor services in the manufacturing industry. the income from the sale of commodities by commodity circulation enterprises; Ticket revenue, customer revenue, catering revenue, etc. in the tourism service industry.

The cost of main business is the cost that should be carried forward when the enterprise recognizes the income from the main business such as the sale of goods and the provision of labor services. The cost of principal business reflects the actual cost incurred by the enterprise in operating the main business.

It is not possible to calculate the cost of the main business only if you know the main business income.

1. To know the main business income, Ranfan also needs to know the gross profit margin in order to calculate the main business cost Main business cost = main business income * (1 - gross profit margin).

2. Know the main business income, but also know the gross profit, in order to calculate the main business brother lack costMain business cost = main business income - gross profit.

3. Knowing the sales quantity and inventory unit price, you can also calculate the main business cost of the main business section Main business cost = sales quantity * inventory unit price.

4. Know the amount of inventory at the beginning of the period, the amount of inventory at the end of the period, and the amount of purchase in the current period, and you can also calculate the cost of the main business The cost of the main business = the amount of initial inventory + the amount of purchase in the current period - the amount of inventory at the end of the period.

The data of the cost of sales is calculated based on the inventory cost of the products sold, not the tax-exclusive amount data of the sales invoice.

Cost of Principal Operations.

BAI is an enterprise that sells goods, provides DU services, etc.

Costs incurred for recurring activities. Generally, when an enterprise DAO confirms that the sale of goods and the provision of services are its main business income, or at the end of the month, the cost of the goods sold and the services provided are transferred to the main business cost.

The calculation formula is: main business cost = the number of products sold * the production cost per unit of product, and there is no way to calculate the main business cost only if you know the main business income.

It is calculated based on the decrease in inventory items.

The cost of main business refers to the direct cost that must be invested in the production and sale of products or services related to the main business, mainly including raw materials, labor costs (wages) and manufacturing expenses.

At the end of the period, the balance of this account should be transferred to the "Profit of the Year" account, after which there should be no balance in this account.

Cost of main business carried forward:

Borrow: Cost of main business.

Credit: Inventory of goods.

Labor costs. Carry forward costs to current year profits:

Borrow: Profit for the current year.

Goods: Cost of main business.

The main business income refers to the basic income obtained from sales.

The operating income is on the credit side when it is incurred, and at the end of each month, it is transferred to the current year's income on the debit side. There is no balance at the end of the month of main business income.

Income Earned: Borrow: Bank Deposits.

Goods: main business income.

Carry-forward revenue to current year profit:

Borrow: main business income.

Goods: Profit for the year.

The main business income is the income (excluding taxes) obtained from the sale of the products operated by your unit, and the main business cost is the cost of these products sold.

Accounting is carried out according to cycles, such as one month, half a year, and one year, so there are monthly, semi-annual, and annual reports of financial accounting.

The main business income is the income from the sale of goods excluding tax in the current period (within one month), and the main business cost is the cost of the products sold in the current period (corresponding to the sales revenue of the goods).

4 Value-added tax is recorded in the form of off-price tax on the output tax payable at the time of sale of goods, and the payment of value-added tax is confirmed by the balance of input deduction and output, which is another matter.

(1) Confirm the accounting scope, items and contents of the income and cost of the main business;

2) According to the special method of accounting, the income or cost is collected and summarized;

3) Distinguish the attributes of direct and indirect income or cost, directly include the income or cost object, and the indirect should be collected in a centralized manner first, and then apportioned on each object according to the principle of reasonableness;

4) It is necessary to distinguish the difference between investment expenditure, cost expenditure and period expense, which should be capitalized, which should be included in the period expenses, and which should be included in the cost and expenses.

5) Income and cost should be calculated according to the accrual system, the principle of income and cost matching, and the principle of revenue and cost recognition. The difference between the two reflects the gross profit level (profitability and profitability) of the project.

This example is very complex, and there are many applicable contents, take a look at the profit accounting chapter in the book of professional accounting in the relevant industry (e.g., industrial accounting, commercial accounting, or construction enterprise accounting), the accounting steps for profit formation, or the content in cost accounting, and you will understand what I am talking about.