how to determine its value? After these scrap to foundry on the 30...Emergency: the scrap aluminum production enterprises how to conduct accounting treatment, how to determine its value? After the aluminum foundry to exchange into ingots, to pay the processing fee to enter
The cost of scrap is usually included in the cost of the product. Therefore, the sale of scrap, only income, there is no cost. If the need for management, the establishment of "raw materials - Waste - XXX" can also be. Examples are as follows:1, March 5th workshop in accordance with product production needs. Lead aluminum 1000kg, the unit price is 23.4567 yuanBorrow: production cost - direct material 23456.70Credit: raw materials, -XX profiles, 1000kg 23456.702 and March 25th, the waste generated by the workshop 20kg into the waste warehouse, according to the market price of 5 yuan /kg valuation, according to retire the library for accounting treatmentBorrowing: production costs - direct material -100Credit: raw materials - Scrap - profiles -20kg, -1003 and March 27th, the stock 1200kg scrap sent to the foundry for aluminum ingot, ingot factory price 6 yuan /kgBy: accounts receivable - foundries 7200Credit: other business income + tax 72004, March 27th, scrap exchange aluminum ingot 1050kg, unit price 8 yuan /kg, separately pay processing fee 1200 yuanBorrow: raw material - aluminium ingot 10508400Credit: accounts receivable - foundries 7200Accounts payable - foundries 1200Payment of processing fees (differentials)By: accounts payable 1200Cash: 1200
The cost of scrap is usually included in the cost of the product. Therefore, the sale of scrap, only income, there is no cost. If the need for management, the establishment of "raw materials - Waste - XXX" can also be. Examples are as follows:1, March 5th workshop in accordance with product production needs. Lead aluminum 1000kg, the unit price is 23.4567 yuanBorrow: production cost - direct material 23456.70Credit: raw materials, -XX profiles, 1000kg 23456.702 and March 25th, the waste generated by the workshop 20kg into the waste warehouse, according to the market price of 5 yuan /kg valuation, according to retire the library for accounting treatmentBorrowing: production costs - direct material -100Credit: raw materials - Scrap - profiles -20kg, -1003 and March 27th, the stock 1200kg scrap sent to the foundry for aluminum ingot, ingot factory price 6 yuan /kgBy: accounts receivable - foundries 7200Credit: other business income + tax 72004, March 27th, scrap exchange aluminum ingot 1050kg, unit price 8 yuan /kg, separately pay processing fee 1200 yuanBorrow: raw material - aluminium ingot 10508400Credit: accounts receivable - foundries 7200Accounts payable - foundries 1200Payment of processing fees (differentials)By: accounts payable 1200Cash: 1200
The cost of scrap is usually included in the cost of the product. Therefore, the sale of scrap, only income, there is no cost. If the need for management, the establishment of "raw materials - Waste - XXX" can also be. Examples are as follows:1, March 5th workshop in accordance with product production needs. Lead aluminum 1000kg, the unit price is 23.4567 yuanBorrow: production cost - direct material 23456.70Credit: raw materials, -XX profiles, 1000kg 23456.702 and March 25th, the waste generated by the workshop 20kg into the waste warehouse, according to the market price of 5 yuan /kg valuation, according to retire the library for accounting treatmentBorrowing: production costs - direct material -100Credit: raw materials - Scrap - profiles -20kg, -1003 and March 27th, the stock 1200kg scrap sent to the foundry for aluminum ingot, ingot factory price 6 yuan /kgBy: accounts receivable - foundries 7200Credit: other business income + tax 72004, March 27th, scrap exchange aluminum ingot 1050kg, unit price 8 yuan /kg, separately pay processing fee 1200 yuanBorrow: raw material - aluminium ingot 10508400Credit: accounts receivable - foundries 7200Accounts payable - foundries 1200Payment of processing fees (differentials)By: accounts payable 1200Cash: 1200
