装卸费 运输费什么时候计入成本 什么时候计入销售费（When is the loading and unloading charge included in the cost and when is it included in the sales charge）.doc

装卸费 运输费什么时候计入成本 什么时候计入销售费（When is the loading and unloading charge included in the cost and when is it included in the sales charge） The transportation charges, handling fees and insurance premiums for the purchase of materials mainly depend on whether they are industrial or commercial enterprises: if it is an industrial enterprise, it is generally credited to material costs. If it is a business enterprise, it is usually charged to the sale. Generally, the freight to be paid for the purchase of goods or materials is placed in goods or materials. Transport costs are also part of the price of raw materials. If the special invoice is obtained, 7% of the cost can be deducted. Borrow: raw materials, loans: Bank deposits. If you are a vat taxpayer. Freight is on behalf of the pad, but also back. Borrow: raw material By: other receivables - on behalf of the freight Credit: bank deposits If your freight is your own, it will be charged directly to the cost of raw materials, and no other receivables - substitute freight. If you are a general taxpayer of VAT, the input tax can be deducted: Borrow: raw material Tax payable: VAT (VAT) should be paid Credit: bank deposits Similarly, if your freight is on behalf of the pad, there are other receivables subjects, if you own, then directly into the cost of raw materials. According to the accounting system, the purchase price of materials purchased by enterprises consists of the following: First, the purchase price; Two, transportation fees. It includes transportation, handling, insurance, packing, insurance, etc.; Three, reasonable loss in transit; Four, warehousing, selection, finishing costs; Five, the tax burden of purchased materials (such as: tariff) Enterprise Accounting Standards No. first inventory: the purchase costs of inventories include the purchase price, the relevant taxes, freight, handling charges... Therefore, the cost of the raw material is debited to the raw material. Since it is a raw material subject, it will not