The cost of consignment processing materials is 10, and the cost of consignment processing materials

The processing of consignment materials is as follows:

1. Purchase raw materials.

Borrow: Raw material 1000

Credit: Bank deposits (accounts payable) 1000

2. Send out for processing.

Borrow: 1000 for commissioned processing materials

Credit: Raw materials 1000

3. Retract processing (if all recovered).

Borrow: Raw materials – previously cost 1000

Credit: 1000 for commissioned processing materials

Borrow: Raw materials - processing fee 50

Credit: Bank deposits (accounts payable) 50

4. Retract processing (if partially recovered).

Borrow: Raw materials - previous cost 800 (80% recovered) Credit: Commissioned processing materials 800

Borrow: Raw materials - processing fee 40 (50*80%)

Credit: Bank Deposits (Accounts Payable) 40

Hope the above can help you!

The cost of consignment processing materials includes the warehousing of the materials** and the processing fee charged by the consignee

It's the cost of the materials you send, and you can add the processing fee when you come back.

In addition, if the consignment is a taxable consumer product, consumption tax is payable (except for gold and silver jewelry, the consignee is responsible for the consumption tax), and the account to which the consumption tax paid by the entrusting party should be paid depends on the situation.

If the consignment consumer goods are directly sold to the outside world after the recovery of the consignment, the loan shall be debited: the consignment of processing materials shall be loaned: the tax payable shall be paid - the consumption tax shall be paid.

If production and reprocessing continue after repossession, the consumption tax paid should be deducted, debit: tax payable - consumption tax payable Credit: bank deposits.

There's something wrong upstairs, right? Processing fee invoice amount Don't do raw material processing fees, right? Do outsourcing processing, right?

Calculation of the actual cost of commissioned processing materials: the actual cost of raw materials or semi-finished products, processing fees, transportation costs, loading and unloading costs, insurance premiums and other expenses, as well as taxes that should be included in the cost according to the regulations, shall be taken as the actual cost.

Consignment processing materials refer to the processing of materials by enterprises entrusted to external units into raw materials, packaging materials, and low-value consumables that can be used by enterprises.

Wait. The key to accounting for commissioned materials is to determine their actual cost. Entrusted processing materials generally have to go through three processes: sending, processing and warehousing.

The actual cost should include the actual cost of the materials allocated for processing materials; Round-trip shipping costs paid; payment of processing fees; Pay the relevant taxes and fees. Entrusted processing materials refer to the processing of new materials or packaging, low-value consumables and other materials by enterprises entrusted by external units.

The cost of processing materials entrusted by the enterprise includes the cost of the materials actually consumed in the processing, the processing expenses paid, the transportation and miscellaneous expenses to be borne by the enterprise, and the taxes and fees paid. The cost of the entrusted processing materials shall include the cost of the materials actually consumed in the processing, the processing expenses paid, the transportation and miscellaneous expenses that should be borne and the taxes paid.

Entrust the accounting processing of the materials of the land auction:

In order to reflect and supervise the increase and decrease of the entrusted processing materials and their balance, the enterprise should set up the "entrusted processing materials" account, the debit side registers the actual cost of the entrusted processing materials, the credit side registers the actual cost of the materials that have completed the processing and the actual cost of the remaining materials, and the closing balance is on the debit side, reflecting the actual cost of the entrusted processing materials that have not yet been completed by the enterprise. Consignment processing materials can also be accounted for using planned costs or selling prices, in a similar way to inventory goods.

"Entrusted processing materials" accounts for the actual cost of various materials processed by external units entrusted by the enterprise. The subject should be set up according to the processing contract and the entrusted processing unit to set up detailed accounts, reflecting the name of the processing unit, the number of the processing contract, the name and quantity of the processing materials issued, the processing costs and transportation and miscellaneous expenses incurred, the quantity of the remaining materials returned, the actual cost, and the actual cost of the processed materials. its sub-ledger.

The format is shown in the table.

The cost of consignment processing materials includes:1. The actual cost of the materials for consignment processing. If the information is issued at planned costing, the material cost variance to be borne should be carried forward at the same time as the material is issued.

The variance rate is calculated based on the variance rate at the beginning of the month.

2. The processing costs paid and the transportation and miscellaneous expenses that should be borne should be borne by them.

3. The tax paid, including the consumption tax payable by the commissioned processing materials.

refers to processed materials that fall within the taxable scope of consumption tax), etc.

If the planned cost is calculated, when the consignment processing materials are issued, the difference between the two is debited: consignment processing materials (actual cost) credit: raw materials (planned cost), and the difference between the two is entered into the material cost difference account, and the taxes that should be included in the cost of consignment processing materials include consumption tax and other taxes other than VAT.

When the entrusted processing materials are recovered, it shall be regarded as the difference in material cost caused by the carry-over purchase of materials. Borrow: Raw Materials (Planned Costs) Credit:

When the material is processed, the difference between the two goes into the material cost difference account.

Hello! The cost calculation for recovering the entrusted processing materials after entrusted processing is as follows: (1) For the materials sent to other units for processing, the "entrusted processing materials" shall be debited and the accounts such as "raw materials" and "inventory commodities" shall be credited according to the actual cost; If it is calculated according to the planned cost or selling price, the material cost difference or commodity purchase and sale difference should also be carried forward, and this account should be debited and the "product cost difference" or "commodity purchase and sales difference" account should be credited; The difference between the actual cost and the planned cost is reversed.

2) Pay processing fees, transportation and miscellaneous expenses, etc., debit this account and other accounts, and credit "bank deposits" and other items; For consignment processing materials that need to pay consumption tax, the consumption tax collected and paid by the entrusted party shall be debited to this account (for direct sales after recovery) or "tax payable - consumption tax payable" account (used for continued processing after recovery), and credited to "accounts payable", "bank deposit" and other accounts. (C) the processing of the materials and the remaining materials in the warehouse, according to the actual cost of the processing recovery materials and the actual cost of the remaining materials, debit the "raw materials", "inventory goods" and other accounts, credit this account. In the case of planned cost or selling price accounting, the Raw Materials or Goods in Inventory account is debited at the planned cost or selling price, the account is credited at actual cost, and the difference between the actual cost and the planned cost or selling price is debited or credited to the Material Cost Variance or the Goods Purchase and Sales Difference account.

Hello, the above is yes, you can refer to it, I hope it will help you

First, the front. The entrusted processing materials belong to the inventory, and the enterprise accepts the substitute products for the processing and manufacturing of foreign raw materials and the substitute repair products for processing and repair for other units, and after the manufacturing and repair are completed and inspected into the warehouse, they shall be regarded as the finished products of the enterprise. Inventory items include all kinds of raw materials, work-in-progress, semi-finished products, finished products or inventory goods, as well as packaging materials, low-value consumables, commissioned processing materials, etc.

2. Specific analysis.

Materials processed by entrusted external units: processed raw materials, packaging, low-value consumables, semi-finished products, finished products, etc., should be regarded as the finished products of the enterprise. Its cost includes the actual consumption of raw materials or semi-finished products processing fees, loading and unloading costs, insurance premiums, round-trip transportation costs for commissioned processing, and taxes and fees that should be included in the cost according to the regulations.

3. What is inventory?

Inventory refers to the finished products or commodities held by the enterprise in its daily activities, the products in the production process, the materials or materials used in the production process or the provision of labor services, etc., including all kinds of materials, products in process, semi-finished products, finished products or inventory commodities, as well as packaging materials, low-value consumables, commissioned processing materials, etc.

Dear, hello, I am glad to answer for you: the cost of commissioned processing has the same kind of calculation, which should be calculated according to the sales of similar consumer goods of the entrusted party. 1. Since the consumption tax is deductible, the consumption tax cannot be included in the cost.

2. After the entrusted processing materials are recovered, they are used to continue the production of taxable consumer goods, and the consumption tax is not included in the cost of recovering the entrusted processing materials: because the consumption tax is a price included in the price, if the taxable consumer goods entrusted for processing are used as materials to continue to produce taxable consumer goods at the tax-included price (including consumption tax), and the finished products are sold as the final consumer goods, the consumption tax will also be levied once. This results in the double taxation of the part of the entrusted processing materials.

3. Relevant regulations and calculation methods: The entrusting party collects and pays the consumption tax on behalf of the entrusting party for the processing of taxable consumer goods, and the entrusting party only pays VAT on its processing services. Taxable consumer goods entrusted for processing shall be taxed according to the sales of similar consumer goods of the entrusted party**; If there is no sales of similar consumer goods**, the tax shall be calculated and taxed according to the composition**.

If there is sales of similar consumer goods**: the unit price of sales of similar consumer goods payable The number of entrusted processing The applicable tax rate is not the sales of similar consumer goods**, and the tax is calculated according to the group price: the composition of the tax** (material cost and processing fee) (1-proportional tax rate) conforms to the compound tax calculation method:

Component tax calculation** (material cost, processing fee, quantity of consignment processing, fixed tax rate) (1-proportional tax rate)Since the consumption tax on the taxable consumer goods entrusted for processing has been collected and paid by the entrusted party, if the consignor takes back the goods and uses them for continuous production of taxable consumer goods, the tax paid shall be allowed to be deducted from the consumption tax payable on the continuously produced taxable consumer goods in accordance with the regulations. According to the provisions of Guo Shui Fa No. 156 "Provisions on Several Specific Issues Concerning Consumption Tax", Guo Shui Fa No. 130 "Notice of the State Administration of Taxation on Certain Issues Concerning the Taxation of Consumption Tax" and Cai Shui No. 33 "Notice on Adjusting and Improving Consumption Tax Policies", the following continuously produced taxable consumer goods are allowed to deduct the consumption tax paid and recovered by entrusted processing: (1) Golf clubs produced from taxed club heads, shafts and grips recovered by commissioned processing.

2) Wooden disposable chopsticks produced from taxed wooden disposable chopsticks recovered from commissioned processing. (3) Solid wood flooring produced from taxed solid wood flooring recovered by commissioned processing. (4) Taxable consumer goods produced from taxed naphtha recovered by commissioned processing.

5) Lubricating oil produced from the taxed lubricating oil recovered from commissioned processing. (6) Cigarettes produced from taxed tobacco recovered by commissioned processing; (7) Cosmetics produced from taxed cosmetics recovered by commissioned processing; (8) Precious jewellery and jewellery produced from taxed jewellery and jade recovered by commissioned processing; (9) Firecrackers and fireworks produced from taxed firecrackers and fireworks recovered by commissioned processing; (10) Automobile tires produced from taxed automobile tires recovered by commissioned processing; (11) Motorcycles produced by taxed motorcycles recovered by commissioned processing. The above period.

Summary. 1. The difference in the cost of issuing materials: 70,000 4% 2,800 yuan borrowed:

Entrusted processing materials 72800 credit: raw materials 70000 material cost difference 2800 freight paid: borrow:

2200 loans for entrusted processing materials: 22002 bank deposits, 20000 loans for entrusted processing materials

Bank deposit 200003, payment of freight: borrow: entrusted processing materials 2500 loans:

Bank deposit 2500 so far, the actual cost of entrusted processing materials: 72800 + 2200 + 20000 + 2500 97500 yuan cost difference: 97500-110000 12500 yuan inspection of the library:

Borrow: raw materials (inventory goods) 110,000 Credit: Commissioned processing materials 97,500 Material cost difference 12,500

Hello dear, glad to answer for you. Pro-material cost variances in contract processing.

1. The difference in the cost of issuing materials: 70,000 4% 2,800 yuan loan: 72,800 yuan loan for entrusted processing materials:

Raw materials 70,000 material cost difference 2,800 Freight paid: borrow: commissioned processing materials 2,200 credit:

Bank deposit 22002, borrow: commissioned processing materials 20000 loan: bank deposit 200003, payment of freight:

Borrow: 2500 Loan: The bank makes the annual deposit 2500 to this point, and the actual cost of the entrusted processing materials:

72800 + 2200 + 20000 + 2500 97500 yuan cost difference: 97500-110000 12500 yuan ft synovial fluid tomb storage library: borrowed:

Raw materials (inventory goods) 110,000 credit: commissioned processing materials 97,500 material cost difference 12,500

Summary. Hello dear, I'm honored to answer for you <>

The data of the material cost of the entrusted processing is from: the production and processing order tracking tool in the production module, according to the production and processing order number, you can query the relevant documents of material picking, there is the amount of materials on it, but the total amount cannot be displayed. If you look at the total amount, you can query the amount of direct materials when the cost of finished products is allocated, which is the summary number.

Determine the total cost of each product, and then use the total cost of each product to produce each product. The warehousing cost is the production cost or purchase cost of the inventory goods, as well as the direct costs that can be attributed to the warehousing products before they reach the state before warehousing, such as transportation costs, storage costs, etc. The five actual invoicing of material warehousing costs can be done automatically in the system, and their accounting process is realized through the bookkeeping function of the document.

After bookkeeping, the system registers the entered warehousing documents in the inventory subledger.

The data of the material cost of the commissioned processing comes from **.

Hello dear, I'm honored to answer for you <>

The data of the material cost of the entrusted processing is from: the production and processing order tracking tool in the production module, according to the production and processing order number, you can query the relevant documents of material picking, there is the amount of materials on it, but the total amount cannot be displayed. If you look at the total amount, Fuzhen can query the amount of direct materials when the cost of finished products is allocated, which is the summary number.

Determine the total cost of each product, and then use the total cost of each product to produce each product. The warehousing cost is the production cost or purchase cost of the inventory goods, as well as the direct costs that can be attributed to the warehousing products before they reach the state of the auction hall, such as the handling cost and storage fee during transportation. The five actual invoicing of material warehousing costs can be done automatically in the system, and their accounting process is realized through the bookkeeping function of the document.

After bookkeeping, the system registers the inventory subledger with the entered warehousing documents.

I hope it will be helpful to you in the following related extensions: Cost accounting refers to the allocation and aggregation of various expenses incurred by enterprises in the process of production and operation according to certain objects to calculate the total cost and unit cost. Costing is usually based on accounting and is calculated in currency.

Cost accounting is an important part of cost management, which has a direct impact on the cost of enterprises and business decisions. To carry out cost accounting, first review the production and operation management expenses to see whether they have occurred, whether they should occur, and whether they should be included in the product cost, so as to realize the direct management and control of production and operation management expenses and product costs. Secondly, the expenses that have been incurred are allocated and collected according to the purpose, and the total cost and unit of various products are calculated, so as to provide real cost information for cost management.