成本和费用类会计分录汇总（Cost and expense accounting entry summary）.docVIP

成本和费用类会计分录汇总（Cost and expense accounting entry summary） Summary of cost and expense accounting entries (new accounting standards) (1) the basic cost accounting of the basic production units; The basic production units include units engaged in the production of crude oil, natural gas, refining and chemical products. These units in the production process in the cost, costs, respectively, in the oil and gas production costs, production costs and other subjects. The main accounting entries are: 1, the basic production units of the direct production costs Borrowing: oil, gas, production costs, etc. - at cost Cost of production - by cost item Oil and gas transmission cost Credit: raw materials Cash in hand bank deposit Internal deposit Deal with staff salaries and so on 2. The basic production unit shall organize and manage the other mining expenses and manufacturing expenses incurred in the production Borrowing: manufacturing expense - at cost item Credit: raw materials Cash in hand bank deposit Internal deposit Deal with staff salaries and so on 3, the end of this month, the basic production unit will be included in this months other mining costs and manufacturing expenses allocated in accordance with the provisions of the cost Borrowing: oil and gas production costs, etc. Production costs Oil and gas transmission cost Credit: overhead (two) cost accounting and transfer of auxiliary production units within an enterprise; The internal auxiliary production units, including crude oil and natural gas, refinery and chemical products, mechanical products production services, downhole operation, water injection and gas operations, oil and gas processing, water supply, the main entry is: 1, when actual auxiliary production costs occur Auxiliary production cost Oil and gas auxiliary production, etc. Credit: raw materials Cash in hand Internal deposit Manufacturing expenses Deal with staff salaries and so on 2, the end of the month, the allocation of auxiliary production workshop