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首頁 » 會計知識 » 五金加工費入哪個(生產車間領用的五金配件,會計做賬時,我們一般會入制造費用,但是)

五金加工費入哪個(生產車間領用的五金配件,會計做賬時,我們一般會入制造費用,但是)

分類：會計知識 日期：2022-08-07 01:01 瀏覽：4 次

1.生產車間領用的五金配件,會計做賬時,我們一般會入制造費用,但是

1、五金電器配件，如果作為設備維修用的，可以一次性計入費用。

2、生產車間領用的五金配件，會計做賬時，我們一般會入制造費用，具體是入“維修費”明細科目 3、現(xiàn)在會計準則規(guī)定。生產設備維修費，計入管理費用，不再計入制造費用了。

一般這種生產工具類的五金配件，購入時入賬到低值易耗品，生產車間領用時都做到制造費用-低值易耗品攤銷里。 車間領用的只要是生產管理用的單據(jù)都應該計入：制造費用-辦公費科目核算。

制造費用一般常見的二級科目有：辦公費，物料消耗、低值易耗品、水電費、修理費、折舊費、遞延資產攤銷、勞動保護費、運輸費、包裝物、其他等。 擴展資料： 1、生產車間發(fā)生的機物料消耗，借記本科目，貸記“原材料” 等科目。

2、發(fā)生的生產車間管理人員的工資等職工薪酬，借記本科目，貸記“應付職工薪酬”科目。 3、生產車間計提的固定資產折舊，借記成本科目，貸記“累計折舊”科目。

4、生產車間支付的辦公費、水電費等，借記本科目，貸記“銀行存款”等科目。 5、發(fā)生季節(jié)性的停工損失，借記本科目，貸記“原材料”、“應付職工薪酬”、“銀行存款”等科目。

6、將制造費用分配計入有關的成本核算對象，借記“生產成本（基本生產成本、輔助生產成本）”、“勞務成本”科目，貸記本科目。 7、季節(jié)性生產企業(yè)制造費用全年實際發(fā)生數(shù)與分配數(shù)的差額，除其中屬于為下一年開工生產作準備的可留待下一年分配外，其余部分實際發(fā)生額大于分配額的差額，借記“生產成本——基本生產成本” 科目，貸記本科目；實際發(fā)生額小于分配額的差額，做相反的會計分錄。

注意：新準則規(guī)定車間固定資產的維修費用不再資本化計入制造費用，計入管理費用；包括固定資產的大修理費用不再通過預提費用或者長期待攤費用，一律費用化計入當期損益。 參考資料來源：百度百科-制造費用。

2.五金屬于什么會計科目

1、五金及配件

購入時：

借：低值易耗品

貸：現(xiàn)金

生產領用時：

借：制造費用

貸：低值易耗品

2、柴油、煤氣

購入時：

借：原材料--動力燃料

貸：現(xiàn)金

生產領用時：

借：生產成本--動力燃料

貸：原材料--動力燃料

擴展資料

1、生產車間發(fā)生的機物料消耗，借記本科目，貸記“原材料” 等科目。

2、發(fā)生的生產車間管理人員的工資等職工薪酬，借記本科目，貸記“應付職工薪酬”科目。

3、生產車間計提的固定資產折舊，借記成本科目，貸記“累計折舊”科目。

4、生產車間支付的辦公費、水電費等，借記本科目，貸記“銀行存款”等科目。

5、發(fā)生季節(jié)性的停工損失，借記本科目，貸記“原材料”、“應付職工薪酬”、“銀行存款”等科目。

6、將制造費用分配計入有關的成本核算對象，借記“生產成本（基本生產成本、輔助生產成本）”、“勞務成本”科目，貸記本科目。

7、季節(jié)性生產企業(yè)制造費用全年實際發(fā)生數(shù)與分配數(shù)的差額，除其中屬于為下一年開工生產作準備的可留待下一年分配外，其余部分實際發(fā)生額大于分配額的差額，借記“生產成本——基本生產成本” 科目，貸記本科目；實際發(fā)生額小于分配額的差額，做相反的會計分錄。

注意：新準則規(guī)定車間固定資產的維修費用不再資本化計入制造費用，計入管理費用；包括固定資產的大修理費用不再通過預提費用或者長期待攤費用，一律費用化計入當期損益。

參考資料來源：百度百科-制造費用

加工費,會計科目

3.加工費計入什么科目

1、如果屬于委托加工，支付的加工費應該記入“委托加工物資”科目。

支付加工費、運雜費時，編制如下會計分錄：借：委托加工物資貸：銀行存款 2、如果屬于受托加工，收取的加工費計入“主營業(yè)務收入”科目。結算收取加工費分錄：借：銀行存款（應收賬款）貸：主營業(yè)務收入 3、半產品委托外加工，發(fā)生的費用記入委托加工產品成本。

該類業(yè)務通過委托加工物資科目核算。會計處理：（1）、發(fā)出加工物資借：委托加工物資貸：原材料（2）、加工費借：委托加工物資貸：應付賬款（3）、收回加工物資借：原材料貸：委托加工物資（4）、支付加工費借：應付賬款貸：銀行存款。

4.加工費記入哪個科目里

如果屬于委托加工，支付的加工費應該記入“委托加工物資”科目。

支付加工費、運雜費時，編制如下會計分錄：

如果屬于受托加工，收取的加工費計入“主營業(yè)務收入”科目。

結算收取加工費分錄

半產品委托外加工，發(fā)生的費用記入委托加工產品成本。該類業(yè)務通過委托加工物資科目核算。會計處理：

a.發(fā)出加工物資

借：委托加工物資

貸：原材料

b.加工費

借：委托加工物資

貸：應付賬款

c.收回加工物資

借：原材料

貸：委托加工物資

d.支付加工費

借：應付賬款

貸：銀行存款

五金加工費入哪個會計科目

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