Which subjects should be included in the purchase of welding wires (auxiliary materials) in industrial enterprises?
Purchase wire industrial enterprises (auxiliary materials) as raw materials. Subjects included in the supplementary cost of production cost, no consumption of wire, the end do refund processing, according to the actual amount allocated to product cost.
Enter the raw material subject first
Industrial enterprises to buy wire (auxiliary materials), not necessarily auxiliary workshop. This point must pay attention to, auxiliary materials can be used in the basic production vehicle. The main material is sometimes used in the auxiliary workshop.Purchasing wire (auxiliary material) in industrial enterprises shall be included in raw material subjects. Because both the main material and the auxiliary material are raw materials.Borrow: raw materialTax payable - VAT should be paid - the input taxCredit: bank deposits (accounts payable, etc.)Then, in accordance with the use of departments to confirm, recorded in the relevant cost subjects.
