How to do the accounting treatment of the mold fee The accounting treatment of the mold production e

There are two types of financial processing of molds:

1.If the ownership of the mold belongs to the company, it shall be included in the fixed assets and depreciated in accordance with the accounting policy.

Borrow: Low-value consumables Fixed assets.

Credit: Bank Deposits Accounts Payable.

2.The mold belongs to the one-time use of this batch of materials, and the cost of transferring to this batch of materials is apportioned according to a reasonable method.

Borrow bank deposits.

Credit Accounts receivable.

Is the amount of these abrasives large? If it is large and meets the standard of fixed assets, borrow: fixed assets credit: bank deposits (accounts payable ---xx units) If the amount is small, borrow: manufacturing costs - abrasive costs Credit: bank deposits (cash).

My company is in the valve industry, and I have asked many people, some people do low-value consumables, but some people also do fixed assets. Then, when more people asked, they made fixed assets. After all, the mold fee is a lot in the foundry industry, and it is recommended that you do fixed assets.

Hello. 1. If it is a mold repair cost, it should be directly recorded in the manufacturing cost-repair cost account;

2. If it is a mold lease fee, it should be directly credited to the manufacturing cost - lease fee account accounting;

1. If it is a mold repair cost, it should be directly recorded in the manufacturing cost-repair cost account; 2. If it is a mold lease fee, it should be directly credited to the manufacturing cost - lease fee account accounting; 3. If it is the manufacturing cost of the company's product mold, and its use time is more than one year, it is recommended to include it in the long-term amortized expense, and amortize it and transfer it to the manufacturing expense account within the service life.

The accounting treatment is the same as that of general industrial enterprises. The main accounting treatments involved:

1. Expenses incurred during development.

Borrow: the cost of production molds.

2. The development of the mold was completed.

Borrow: Inventory Goods Molds.

Credit: Cost of Production.

3. Receive the customer's mold payment.

Debit: Bank deposits (or accounts receivable, etc.).

Credit: main business income.

Credit: Tax Payable – VAT Payable (Output Tax).

At the same time: borrow: the cost of main business.

Credit: Inventory Goods Molds.

Extended Materials. First, the manufacturing technology of mold parts is almost concentrated in the essence of machining, sometimes combined with mechanical and electrical processing, and it is inseparable from the operation of the manual skills of fitters.

The choice of mold production method aThe mold production of small parts in batches adopts single pieces and preparation methods.

b.The parts are produced in large quantities and in complete sets.

c.The same part and part requires multiple molds to complete.

Mold manufacturing characteristics: the same process processing content is more, and the production efficiency is low. Workers are required to have a high level of skill.

The size and position of certain working parts of the mold must be determined after testing. After the assembly is completed, the mold needs to be tested, adjusted and repaired. The mold production cycle is generally long and the cost is high.

Mold production is a typical one-piece production, so the production process and management manufacturing process have unique rules and adaptability.

Second, the mold production steps:

1) Mold pattern design, including mold assembly drawings and parts drawings.

2) Make the process specification, that is, show the processing technology and operation method of the entire mold or parts, and fill in the process card.

3) Spare parts production, that is, processing according to the process scale specified on the process card.

4) Assembly. 5) Test charge and adjustment: Adjust and correct the test edge on the press until the qualified parts are produced.

6) Inspection and packing, inspect the appearance, marking, packing another product with mold.

Casting process: zinc alloy casting, low melting point ideal casting, beryllium copper ideal casting, synthetic resin ideal casting.

Cutting: general machine tool machining, copy milling processing, profile grinding processing and engraving, as well as CNC machine tool processing.

Special machining: electrical machining (EDM, wire cutting, electrolysis), etching, ultrasonic machining.

Roughing: In order to remove most of the allowance.

Finishing: Achieve higher machining accuracy and surface quality of the workpiece.

Dressing: polishing, grinding guide pillars and bushings.

Third, the basic requirements of the mold manufacturing process:

1) Ensure the processing quality.

2) Ensure the production cycle.

3) Ensure low cost.

4) Not only improve the technical level.

5) Ensure a good working environment.

Hello friends, the mold fee can be handled in this way: the mold cost refers to the mold making cost required in the manufacturing process, usually refers to the prepaid or incurred related expenses. The general accounting treatment is as follows:

1.Record accounting documents: When a company makes an advance payment, it should be recorded in the Accounts Payable account.

2.Record fixed asset books: In the process of making molds, the production costs need to be included in the Fixed Assets account.

If the mold is made by the method of self-surrender registration, it needs to be included in the account of "machinery and equipment" or "raw and blind production materials". 3.Record Financial Statements:

When preparing financial statements, it is necessary to include the cost of making molds in depreciation and amortization expenses so that they can be reflected in the financial statements.