What are the costs? How to carry forward costs? How should depreciation be done for fixed assets?

Generally speaking, the cost of the product includes: direct materials, direct labor, and manufacturing expenses.

At the end of the month, summarize all the materials consumed in the month, and match the amount. Accrued to: Production Costs - Direct Materials.

When wages or benefits are usually paid, the inclusion of workshop workers is: production cost - direct labor.

Usually collect the manufacturing expenses of the workshop, and at the end of the month, all the costs are transferred to: production costs - manufacturing expenses.

The above three items are allocated to the finished products of the current month according to a certain method, and borrowed: inventory goods.

Credit: Production Costs - Direct Labor.

Direct material. Manufacturing costs.

Product sales, the cost of sales is carried forward at the end of the month.

Borrow: Cost of main business.

Credit: Inventory of goods.

Costs include direct materials, direct labor, power costs, and manufacturing expenses. Generally, at the end of the month, it is allocated to each product according to a certain distribution coefficient (total fixed cost) to obtain the actual production cost of each product.

When carried forward at the end of the month:

1) Workshop materials.

Borrow: Production Costs Basic Production Costs Raw Materials.

Credit: raw materials.

2) Carry forward the completion cost.

Borrow: Inventory of goods.

Credit: Production cost (the total cost of the product produced in the month).

3) Carry forward the cost of sales.

Borrow: Cost of main business.

Credit: Inventory of goods.

4) Carry forward the profit and loss for the current period.

Borrow: main business income.

Credit: Profit for the year.

5) Carry forward the profit and loss for the current period.

Borrow: Profit for the current year.

Credit: Selling expenses.

Management fees. Finance Expenses.

Sales tax and surcharges.

Cost of Principal Operations.

Depreciation of fixed assets: Depending on whether it is for production or office use, the debit side is included in manufacturing expenses and administrative expenses, and the credit side is included in accumulated depreciation - machinery and equipment, electronic equipment, buildings, transportation equipment, etc.

The accumulated depreciation is allocated to the corresponding cost account according to the department and purpose of the fixed assets in use, and the accumulated depreciation carry-forward is actually the carry-over of costs and expenses.

Carry forward production costs.

Borrow: Inventory of goods.

Credit: Production costs.

Carry forward the cost of goods sold.

Borrow: Cost of main business.

Credit: Inventory of goods.

Profit and loss carried forward for the period.

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Cost Settlement**

Borrow: Profit for the current year.

Credit: Cost. Accumulated depreciation does not need to be carried forward.

Hello! How to carry forward 1Carry forward the manufacturing expenses, and transfer all the balance of the manufacturing expenses to the production costs before calculating the costs at the end of the period, and the entries are:

Borrow: Production Costs Credit: Manufacturing Expenses 2

The cost of the finished product is transferred to the cost of the finished product, and the entry is: Borrow: Inventory Goods Credit:

Production cost 3Carry forward the cost of sales, carry forward the inventory cost of the lead dust of the products sold, and the entries are: Borrow:

Cost of Main Business Credit: Inventory Commodities 4After all of the above is completed, the month-end carry-over, the income class is carried forward first, and the entries are:

Borrow: main business income Other business income Non-operating income Credit: profit for the year.

Hello, we are at your service and will give you the following answers: A: Depreciation of fixed assets needs to be included in the monthly carry-forward costs and income.

Depreciation of fixed assets is the slow transfer of the cost of fixed assets to income to achieve effective cost control and ensure the accuracy and completeness of financial statements. Reason: Since the value of fixed assets will gradually decrease during the use of the tomb, depreciation needs to be implemented so that the value of the assets can be slowly transferred to income to maintain the accuracy and completeness of the financial statements.

Workaround:1Determine the depreciation method:

According to the relevant provisions of the state, determine the depreciation method, such as the average life method, the double declining balance method, the impairment provision method, etc. 2.Determine the depreciation rate:

According to the regulations of Guocong Zhaojia, the depreciation rate is determined, such as the depreciation rate of equipment is 5%, the depreciation rate of vehicles is 10%, etc. 3.Calculate depreciation:

According to the depreciation method and depreciation rate, calculate the depreciation amount, if the original value of the equipment is 10,000 yuan, the depreciation rate is 5%, then the depreciation amount is 500 yuan. 4.Keep a record:

Record the depreciation amount in the accounts and keep relevant records for future reference. Personal tip: Depreciation of fixed assets is an important part of the financial management of enterprises, so the management of depreciation of fixed assets should be strengthened to ensure the accuracy and completeness of financial statements.

Hello, I am very happy to serve you and give you the following answers: A: Depreciation of fixed assets needs to be included when carrying forward costs and income every month.

Depreciation of fixed assets refers to the conversion of the original value of fixed assets into a monthly depreciation amount at a certain depreciation rate to reduce the original value of fixed assets and include the depreciation amount in the cost and income of the current month. Reason: Fixed asset depreciation is to reflect the depreciation of fixed assets and the impact of depreciation of fixed assets on the cost and revenue of the month.

Workaround:1According to the original value and depreciation rate of fixed assets, the monthly depreciation amount is calculated; 2.

Include the depreciation amount in the current month's costs and revenues; 3.Depreciation of fixed assets is required every time costs and revenues are not carried forward from a monthly basis. Personal Tips:

When carrying forward costs and revenues, it is important to remember to include the depreciation of fixed assets to reflect the depreciation of fixed assets and the impact of depreciation on the cost and income of the month.

1.When the punch is in a predetermined state of use, and it is delivered to the shell-making workshop for use after acceptance

Borrow: Fixed assets punch 26500

Credit: Construction in progress Punch 26500

Note: Due to the receipt of the fixed assets completion acceptance notice issued by the equipment section, regardless of whether the payment is paid or not, it should be carried forward to the fixed assets at the actual cost. If there is no payment, this part should be debited "construction in progress - punch", credit "accounts payable" corresponding amount, after the carryover of the "construction in progress punch" account should have no balance.

2.Depreciation will be accrued from the next month, and the depreciation amount is: 26500*(1-5%) 120 If it is a foreign-invested enterprise, 5% is changed to 10%, and according to the tax law, the depreciation period of production machinery and equipment is not less than 10 years, so it is divided by 120).

Borrow: manufacturing expenses depreciation expenses.

Credit: Accumulated depreciation.

The first step is what you do.

Borrow: Fixed assets punch 26500

Credit: Construction in progress Punch 26500

The second step is to accrue depreciation at the end of the next month, and the apportionment of depreciation is amortized according to the use or beneficiary department, so it should be allocated to the shell-making workshop.

Borrow the cost of production for depreciation.

Borrow Administrative Expenses Depreciation (depreciation of fixed assets used by managers) Borrow Depreciation (or overhead) of manufacturing costs (the cost of the shell making workshop depends on how you account for it) Borrow ...Credit: Accumulated depreciation.

You've already included the punch press as a fixed asset, so there's no need to carry forward costs. Just from the month when the punch is used, you can accrue depreciation and carry forward the depreciation to the corresponding production costs.

If the accounting treatment at that time was: borrowing 26,500 from the construction in progress and lending 26,500 bank deposits, then there is no need to carry forward the processing now.

This carry-over of fixed assets to be installed is the answer above, do you mean allocating costs? Then it is necessary to make the following entries when the depreciation is withdrawn: borrow: manufacturing expenses.

Credit: Accumulated depreciation.

In this way, at the end of the period, it is equivalent to the cost in the workshop.

The depreciation expense of fixed assets is a component of the historical cost of the product and should be fully included in the cost of the product. （）

a.Correct quivering.

b.Mistake. Correct answer to the limb hole grinding case: b

Summary. 1. The depreciation cost of production equipment should ultimately be included in the production cost of the product.

2. The specific accounting treatment is: when depreciation is accrued: borrowing: manufacturing expenses - depreciation expense credit: when accumulated depreciation is carried forward: borrowing: production cost credit: manufacturing expenses.

3. Production cost refers to the production expenses incurred by the production unit for the production of products or the provision of labor services, including various direct expenditures and manufacturing costs. Direct expenditure includes direct materials (raw materials, auxiliary materials, spare parts, fuel and power, etc.), direct wages (wages and subsidies of production personnel), and other direct expenses (such as welfare expenses); Manufacturing expenses refer to the expenses incurred by the branches and workshops in the enterprise for organizing and managing production, including the salaries, depreciation costs, maintenance costs, repair costs and other manufacturing expenses (office expenses, travel expenses, labor insurance premiums, etc.) of the branch and workshop management personnel.

Does the cost of finished products carried forward this month include the depreciation of production equipment?

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

1. The depreciation cost of production equipment should ultimately be included in the production cost of the product. 2. The specific accounting treatment is: when depreciation is accrued:

Borrow: Manufacturing Expenses - Depreciation Expense Credit: Rent when Accumulated Depreciation is carried forward:

Borrow: Production Cost Credit: Manufacturing Expenses 3. Production costs are the production expenses incurred by the production unit for the production of products or the provision of labor services, including various direct expenditures and manufacturing expenses.

Direct expenditure includes direct materials (raw materials, auxiliary materials, spare parts, fuel and power, etc.), direct wages (wages and subsidies of production personnel), and other direct expenses (such as welfare expenses); Manufacturing expenses refer to the expenses incurred by the branches and workshops in the enterprise for the organization and management of production, including the salaries, depreciation costs, maintenance costs, repair costs and other manufacturing expenses (office expenses, travel expenses, labor insurance premiums, etc.) incurred by the branch factories and workshops in the enterprise.

Common cost accounting methods are: batch method, step-by-step method, variety method, now with the progress of science and technology, the proportion of manufacturing costs in the production process has increased, and a considerable number of enterprises have implemented the operation cost method;

Common depreciation methods are (but not all): average life depreciation method Sum of years method Double declining balance method Workload method.