工业企业下脚料的账务处理(国外英语资料).docVIP

工业企业下脚料的账务处理(国外英语资料) Accounting treatment of waste items in industrial enterprises In the process of production, enterprises often produce leftovers (corner, leftover materials, scrap materials), some of the products produced in the process of a large amount of waste, the sale of the amount of recoverable higher. The accounting treatment of waste, the author thinks that we should in the waste recovery (or final) according to the estimated recoverable amount for material storage (refund) procedures, reduction of production cost in material costs; in other business income at the time of sale and subject to vat. According to the theory of cost, cost is the monetary performance of the factor of production that creates the value of commodity, and is the value compensation standard that the commodity producer should confirm to maintain the simple reproduction. Valuable waste whose value is realized at the time of sale and is not compensated for from the sales of the product; therefore, the cost of production shall be reduced. According to the amount recoverable, in accordance with the requirements of the authenticity of the cost accounting. Waste is a great difference between the recoverable amount and the waste of raw materials purchase price, this part of the balance is the enterprise for production of necessary funds cost, this part of the value should be compensated from the sales of products, shall be included in the product cost to. At the end of the enterprise, the scrap shall be returned to the warehouse and the production cost shall be reduced to meet the requirements of accounting and proportioning. Some sectors of the sale of waste sales accounted for more than 3% of total sales revenue. If the recovery does not reduce production costs, on the one hand cause the current cost of inflated; on the other hand, resulting in the sale of profits of the current virtual high, resulting in accounting period profit is not comparable. It is easy for enterprises to choose