I would like to ask, doesn t it mean that reasonable losses on the way to freight should be included

Reasonable wear and tear on the way to freight should be included in the purchase cost of raw materials.

Generally speaking, there are two channels for the funds of centralized procurement agencies**: fiscal allocation; The income of the centralized procurement agency itself, that is, the cost of bidding documents and the service fee for winning the bid charged in a certain proportion. Saving and efficiency are one of the important indicators of performance management, and the procurement cost accounting of centralized procurement agencies should comprehensively reflect these two indicators.

The cost of capital of procurement agencies is mainly reflected in the following aspects:

1. The bid evaluation fee of the judges is generally 100 yuan per bid, and the foreign judges should also consider travel expenses, accommodation expenses, entertainment expenses, etc.

2. The cost of bidding demonstration, including the cost of hiring experts, the cost of answering questions, the cost of inspection, etc.

3. Fees for renting venues. In some places, centralized procurement agencies do not have bid opening halls and bid evaluation rooms, and even when there is a bid opening place, the local government forces procurement to enter the bidding market of the engineering category, of course, it is necessary to rent the venue.

4. **Maintenance fee, including rented space, domain name registration, annual audit fee, application development fee, corresponding daily work fee, etc.

5. Information release fees. At present, the Ministry of Finance stipulates that the three information release fees are not charged for information publication, and the information release fees here mainly refer to the release of information such as fixed-point bidding and agreement supply bidding information on local newspapers, radio and television stations, bidding information, etc., because the local main bidding information is classified into the scope of advertising business, and there is no preferential policy in this regard, the information cost is still relatively high.

The warehousing value is 41,400 yuan, because there is loss, so the actual warehousing value is 41,280 yuan (41,400-120), but because the loss is a reasonable loss, it is still included in the cost of warehousing materials, so the warehousing value is 41,400 yuan (41,280 + 120).

The tax rate for general taxpayers is 17%, and their input tax can be deducted from the output tax; The tax rate for small-scale taxpayers is 6%, and their input VAT should be included in the cost and cannot be deducted. (industrial enterprises).

Reasonable loss is mainly caused by the natural properties of some items, for example: after the water in the white sugar is less, it will lead to a decrease in its weight, which is a reasonable loss.

dReasonable wear and tear.

1. What accounting account is reasonable loss included in?

Reasonable wear and tear is included in the cost account. Inventory purchase cost = purchase price + relevant taxes + freight + loading and unloading fee + insurance premium + other reasonable expenses attributable to inventory purchase cost before reaching the intended usable state (including reasonable wear and tear in transit).

2. Accounting entries for reasonable wear and tear of inventory.

If there is a reasonable loss of the enterprise's inventory, it should be accounted for through the account of "property loss and excess to be disposed of" before the cause of loss is confirmed, and after it is confirmed as a reasonable loss, it should be accounted for through the account of "management expenses", and finally the profit should be carried forward through the account of "profit of the year".

1. When the enterprise finds loss when taking inventory of inventory, the accounting entries are:

Borrow: Loss or overflow of property to be disposed of.

Credit: Raw materials (or inventory goods, etc.).

2. Confirm that the loss is a reasonable loss, and after reporting and approving according to the management authority, the accounting entries are:

Borrow: Administrative expenses.

Credit: Pending property loss and overflow.

3. At the end of the period, the enterprise carries forward expenses, and the accounting entries are:

Borrow: Profit for the current year.

Credit: Administrative expenses.

Extended information: How to do accounting entries for reasonable loss of transportation

First, whether the reasonable loss of raw materials in the procurement process is included in the inventory cost, mainly depends on the nature of the enterprise, if it is a general industrial enterprise to purchase inventory, the reasonable loss part of the transportation should be included in the actual procurement cost of inventory, according to the specific accounting method of the enterprise's inventory.

Specifically, it is divided into: 1. When the enterprise adopts the actual cost method of accounting, it is included"Raw materials"2. When the enterprise adopts the planned cost method of accounting, the reasonable loss part is included"Material procurement"Accounts, under the planned costing method due to"Raw materials"The account accounts for the planned unit cost multiplied by the actual inbound quantity, so"Raw materials"The account does not include the reasonable loss part, and the reasonable loss part is finally included in the warehousing"Material cost variances"Subjects.

According to the new standard, the reasonable loss and loss of commodity circulation enterprises during the purchase of goods should also be included in the inventory cost, and will no longer be included in the current profit or loss.

2. The material damage and shortage other than reasonable loss in the procurement process of the enterprise shall be accounted for according to different circumstances

1. The shortage of materials or other compensation that can be recovered from ** units, external transportation agencies, etc., should be offset from the procurement cost of materials;

2. Losses caused by unexpected disasters and losses on the way that have yet to be ascertained shall not increase the procurement cost of materials, and shall be temporary"Pending property loss and overflow"Accounting is carried out, and the reasons are ascertained and processed separately, or carried forward and recorded"Other receivables"Accounts, or credited"Non-operating expenses"Accounts, or credited"Management fees"subjects, etc.

You're right. The cost of material procurement includes the purchase price, transportation and miscellaneous expenses, reasonable wear and tear during transportation, the selection and sorting costs before warehousing, and the relevant taxes and other fees that should be included in the cost in accordance with the regulations.

d, the answer you chose is correct. Reasonable attrition is normal.

Reasonable wear and tear should be counted as dMaterial costs.

Costing allows for normal wear and tear.

d, in accordance with the definition of accounting standards inventory.

Reasonable wear and tear in transit is included in the recorded value.

It is not deducted from the cost of procurement.

The reasonable loss in transportation does not affect the total cost of raw materials, so there is no need to subtract, and the denominator is when calculating the cost of the unit.

The amount is only used minus this reasonable loss of 10 kilograms.

The procurement cost of the materials purchased by the enterprise is composed of the following items:

1. Buying price; 2. Transportation and miscellaneous expenses (including transportation costs, loading and unloading fees, insurance fees, packaging fees, storage fees, etc., excluding the deductible VAT calculated according to a certain proportion of transportation costs according to regulations);

3. Reasonable wear and tear during transportation;

4. Selection and sorting costs before warehousing;

5. Taxes (such as tariffs, etc.) and other expenses borne by the purchased materials.

Summary. Reasonable wear and tear in transit shall be included in the recorded value and shall not be deducted from the purchase cost. The reasonable loss in transportation does not affect the total cost of raw materials, so there is no need to subtract, and the quantity in the denominator is only used to subtract the reasonable loss of 10 kg when calculating the cost of the unit.

The procurement cost of the materials purchased by the enterprise is composed of the following items:

Reasonable wear and tear in transit shall be included in the recorded value and shall not be deducted from the purchase cost. The reasonable loss during transportation does not affect the total cost of raw materials, so there is no need to subtract, and the number of mountains in the denominator is only subtracted from the reasonable loss of 10 kg when calculating the cost of the unit. The procurement cost of the materials purchased by the enterprise is composed of the following items:

1. Buying price; 2. Miscellaneous expenses (including transportation costs, loading and unloading fees, insurance fees, packaging fees, storage fees, etc., excluding the deductible value-added tax calculated according to a certain proportion of transportation costs according to regulations); 3. Reasonable loss on the way to transportation; 4. Selection and sorting costs before warehousing; 5. Taxes (such as tariffs, etc.) and other expenses borne by the purchase of goods.

First, whether the reasonable loss of raw materials in the procurement process is included in the inventory cost, mainly depends on the nature of the enterprise, if it is a general industrial enterprise to purchase inventory, the reasonable loss part of the transportation should be included in the actual procurement cost of inventory, according to the specific accounting method of the enterprise's inventory.

Specifically, it is divided into: 1. When the enterprise adopts the actual cost method of accounting, it is included in the "raw material" account, 2. When the enterprise adopts the planned cost method of accounting, the reasonable loss part is included in the "material procurement" account, and the "raw material" account is calculated by multiplying the planned unit cost by the actual warehousing quantity, so the "raw material" account does not contain the reasonable loss part, and the reasonable loss part is finally included in the "material cost difference" account when warehousing.

According to the new standard of dust and reputation, the reasonable loss of goods on the way to purchase goods should also be included in the inventory cost and no longer included in the current profit or loss.

2. The material damage and shortage other than reasonable loss in the procurement process of the enterprise shall be accounted for according to different circumstances

1. The shortage of materials or other compensation that can be recovered from ** units, external transportation agencies, etc., should be offset from the procurement cost of materials;

2. The loss caused by the accident and the loss on the way to be ascertained shall not increase the procurement cost of materials, and shall be temporarily accounted for as "property loss and excess to be disposed of", and shall be processed separately after the reason is identified, or carried forward to the "other receivables" account, or included in the "non-operating expenses" account, or included in the "management expenses" account, etc.

Why should the reasonable loss of materials purchased by industrial enterprises during transportation be included in the procurement cost?

1. Reasonable loss is inevitable Therefore, the reasonable loss in the process of material procurement is included in the actual cost of purchased materials, which means that the total cost of procurement remains unchanged, but the quantity of warehousing is reduced, which is reflected in the increase in unit cost.

2. Because there is a product burden, it directly constitutes a part of the product cost, and Suixiang Hu is included in the inventory into the banquet and tour cost.

Reasonable wear and tear in transportation is included in the cost of the product purchased. The procurement cost of the materials purchased by the enterprise is composed of the following items:

1. Buying price; 2. Transportation and miscellaneous expenses (including transportation costs, loading and unloading costs, insurance fees, packaging costs, storage fees, etc., excluding the deductible VAT amount calculated according to the provisions of the transportation costs or not proportional calculation of the group's branches);

3. Reasonable wear and tear during transportation;

4. Selection and sorting costs before warehousing;

5. Taxes (such as tariffs, etc.) and other expenses borne by the purchased materials.