外商投资企业出售边角废料的帐务处理

• 作 者: 文伟志
• 机 构: 东莞市税务局,
• 出 处: 涉外税务
• 发表日期: 1992年10期
• 关键词: 边角废料 帐务处理 产品销售成本 应收帐款 财务决算 银行存款 生产成本 会使 科目 税后利润

目前,外商投资企业出售边角废料的帐务处理主要有三种: 一、冲减生产成本。分录为: 借:现金(银行存款或应收帐款等) 贷:生产成本——原材料在企业冲减生产成本时,出现两种情况:第一种是冲减生产成本后,不再冲减产品销售成本等相关科目。这样处理,使成本汇总金额不相符,即总帐与明细帐不相符,也就使成本反映不真实;而且会使企业在以后的财务决算

At present, there are mainly three types of accounts processing for the sale of scrap scrap by foreign-funded enterprises: First, offsetting the cost of production. Entry as follows: By: Cash (bank deposits or accounts receivable, etc.) Credit: Production costs - raw materials Reduce production costs in the enterprise, there are two situations: The first is to offset the cost of production, no longer red Reduce product sales costs and other related subjects. In this way, the sum of the costs does not match, ie, the general ledger does not match the subsidiary ledger, which also makes the cost reflected in the unrealistic situation. In addition,