Accounting What accounting accounts are included in the freight or other expenses incurred by the en

Credited to the commissioned processing materials, all processed materials are used for value-added tax.

For general taxpayers who have obtained special VAT invoices, the VAT payable by their processed materials can be used as input tax.

It is not included in the cost of processing materials;

All processing materials used for non-value-added tax items or value-added tax exempt items, as well as processing materials of general tax-paying enterprises and small-scale tax-paying enterprises that have not obtained special value-added tax invoices, should be included in the cost of processed materials.

The consumption tax borne by those processed materials that are directly used for sale after they are recovered.

should be included in the cost of processed materials; If the recovered processed materials are used for continuous production, the consumption tax borne shall be credited first"Taxes payable.

Excise duty payable"The debit side of the account is used to offset the consumption tax paid after the sale of processed consumer goods according to the regulations.

1. When outsourcing materials or commodities are processed:

Borrow: commissioned processing materials.

Credit: Raw Materials Inventory Goods.

2. Enterprises pay processing fees, transportation and miscellaneous expenses

Borrow: commissioned processing materials.

Debit: Tax payable --- VAT payable (input tax).

Credit: Bank deposits.

Credited to the entrusted processing materials, you send materials to the entrusted party for processing or finally recover the processed materials, all because you in order to finally obtain the processed part of the materials, the direct costs incurred in the middle are the cost of this purpose, the principle is similar to the purchase of a certain asset in the middle of the freight is also to be credited to the cost of the asset. The expenses incurred in the entrusted processing, whether they are paid by themselves or by the other party, must be recorded as the cost of the entrusted processing materials.

1. When sending out processed materials:

Borrow: commissioned processing materials.

Credit: raw materials.

2. When paying the processing fee:

Borrow: commissioned processing materials.

Debit: Tax payable --- VAT payable (input tax).

Credit: Bank deposits.

3. When the processing is completed, it is recovered

Borrow: Inventory of goods.

Credit: Commissioned processing materials.

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.

Accounting processing of entrusted processing materials:

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. Consignment processing materials can also be accounted for using planned costs or selling prices, in a similar way to inventory goods.

Answer]: c. Taxable consumer goods entrusted for processing refer to the taxable consumer goods that are provided by the entrusting party with raw materials and main materials, and the entrusted party only charges processing fees and some auxiliary materials for processing. The processing expenses incurred by the enterprise in entrusting the processing materials shall be recorded in the accounting number banquet account for the entrusted processing materials.

Answer]: If the processing fee of the processing materials entrusted by the enterprise is boring, the accounting account that should be included is"Consignment of processing materials"Wang Pei bend.