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老師,請問一般納稅人石材加工廠自己購進石材應該是做材料入庫還是庫存商品入庫?如果是代加工呢?
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您好
一般納稅人石材加工廠自己購進石材應該是做材料入庫
代加工的話是對方購的材料還是自己單位購入的材料?
2020 03/21 17:52
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/21 17:55
老師,是受托加工,收點加工費。請受托加工分錄怎樣的?
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/21 17:55
受托價格收到材料不需要做分錄 做個備查賬就好了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/21 18:39
老師,石材行業(yè)的運費占成本比重不小,請問可以做到主營業(yè)務成本嗎?
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/21 18:40
是購進石材發(fā)生的運費么?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/21 18:44
是
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/21 18:44
那計入石材入賬成本 最終在主營業(yè)務成本科目體現(xiàn)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/21 18:55
老師,如果購進石材加工成制品沒有庫存的話,賬面按購進不含稅材料金額結轉成本可以嗎?
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/21 18:56
賬面按購進不含稅材料金額結轉成本可以的
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