2 thoughts on “Enterprise A entrusts enterprise B to process a batch of materials, how to do the accounting scores entrusted by Enterprise B”

  1. Diane

    The trustees shall be included in the "main business income" subject. The accounting accounting of the trustee is generally:
    1. When receiving the material for the trustee, register the preparation book according to the contract price (or the actual amount),
    Reminder the amount of materials), make the corresponding note instructions when receiving it.
    2. For production costs incurred during processing:
    borrowing: production cost
    N loan: payable for employees
    loan: manufacturing costs
    3. When processing is completed and issued to the client according to the contract:
    (1) Confirm sales income
    Lending: Accounts receivable funds (Or bank deposit)
    loan: main business income (processing fee income)
    loans: taxes and fees shall be paid for VAT (output tax)
    (2) Simultaneous transfers at the same time Sales cost:
    Lended: main business cost
    Loan: production cost
    (3) Log canceling the trustee's processing materials in the preparation book, and loan "Trimming Materials -a Company" (Note "(Note" (Note "(Note" (Note "(Note Number of materials).

  2. Joan

    When the processing is completed, it is issued to the client:
    (1) Confirm sales income
    borrowing: account receivable (or bank deposit)
    )
    loan: taxes and fees should be paid for value -added tax (output tax)
    (2) Simulture sales cost:
    Cost of production

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