问题已解决
老师好,请问帮别公司代加工的账务怎么处理



材料发出去,借委托加工物资,
贷原材料
支付的加工费,借委托加工物资,贷银行
收回来,借库存商品
贷委托加工物资
2023 08/01 08:14

84784965 

2023 08/01 08:16
老师,是我们帮别人加工

郭老师 

2023 08/01 08:18
收到加工材料不需要做账务处理,登记被查账本
发生的成本、借生产成本、
贷制造费用、应付职工薪酬等,
货物加工完成发给对方借银行
贷主营业务收入应交税费,
借主营业务成本
贷生产成本,
然后再登记备查账本减少。

84784965 

2023 08/01 08:29
老师,备查账本是什么样的,会计登记吗

郭老师 

2023 08/01 08:31
你好。是会计登记的,你自己设计一个就可以的时间,收到材料的时间,材料名称、数量、单价不用写

84784965 

2023 08/01 08:34
登记在电子表格里吗?老师,还是用单独的本子记下来?

郭老师 

2023 08/01 08:36
都可以的,这个你自己设置就行

84784965 

2023 08/01 08:38
谢谢老师!这个生产成本不需要结转到库存商品,再结转到主营业务成本,是吗?老师

郭老师 

2023 08/01 08:40
对的,是的,不做库存商品。

84784965 

2023 08/01 08:47
老师,如果这个月没有开票就不用结转到主营业务成本吗?但是有出货呢

郭老师 

2023 08/01 08:50
你好,你你帮别人加工的发出去了,但是没有确认收入是吗?如果是的话,什么都不需要做登记备查账本。

84784965 

2023 08/01 09:03
老师,没有开票,就是没有确认收入吗?这样只需要登记备查账本就可以了?

郭老师 

2023 08/01 09:04
你好是的,是这么做的。

84784965 

2023 08/01 09:06
老师,那制造费用要不要结转到生产成本啊

郭老师 

2023 08/01 09:10
需要的,需要结转到生产成本。

84784965 

2023 08/01 09:42
谢谢老师

郭老师 

2023 08/01 09:45
不用客气,工作愉快。