Workshop to use raw materials, use is to debug the production line, how to do the account?
Workshop to take raw materials, the purpose is to debug the production line, can be included in the management fee subjects, should be recorded: by: management fees Credit: raw material management costs refers to the enterprise administrative departments for the management and organization of business activities incurred costs The Including the company funds, trade union funds, staff education, labor insurance, unemployment insurance, board fees, consulting fees, audit fees, litigation costs, sewage charges, green fees, taxes, land use fees, land loss compensation, technology transfer Expenses, amortization of intangible assets, amortization of start-up expenses, loss of business expenses, loss of bad debts, provision for diminution in value of inventories, loss of inventories, loss of damage and loss of scrap, and other administrative expenses. Corporate expenses include corporate staff salaries, bonuses, employee benefits, travel expenses, office expenses, depreciation, repair costs, material consumption, amortization of low value consumables and other company funds.
This look at your company to do the system ah, or do manual, in fact, do the system can do R & D costs out of the library, and now consumption, you can do the production of consumption ah, call your sister's head to sign ok
According to the provisions of Article 31 of the Accounting System for Business Enterprises, the net expenses incurred in the commissioning of the project before the project can be used shall be included in the project cost. When the construction in progress of the enterprise is in the course of the intended use, the cost of the products that can be sold abroad shall be included in the cost of construction in progress, sales or carry-over The actual sales revenue or the estimated cost of the project. Therefore, the accounting treatment is: by the construction of raw materials to pay taxes - should pay VAT (input tax out)
