1, hardware and electrical fittings, if used as equipment maintenance, can be a one-time charge.
2, the production workshop used hardware accessories, accounting accounting, we will generally enter the manufacturing costs, specifically into the "maintenance costs" sub-accounts
3, now the accounting standards. Production equipment maintenance costs, included in administrative expenses, no longer included in manufacturing costs.
Generally this production tools hardware accessories, purchased when booked to the low value consumables, production workshop to do when receiving manufacturing expenses - amortization of low value consumables.
Workshop used as long as the production of management documents should be included in: manufacturing costs - office expenses account. Manufacturing costs are generally common secondary accounts: office expenses, material consumption, consumables, utilities, repair costs, depreciation, amortization of deferred assets, labor protection costs, transportation costs, packaging, and so on.
Extended information:
1, the production workshop of the consumption of machinery and materials, debit this account, credit "raw materials" and other subjects.
2, the production workshop management personnel wages and other employee compensation, debit this account, credit "payable to the employee compensation" account.
3, the production plant depreciation of fixed assets, debit the cost of the account, credit the "accumulated depreciation" account.
4, the production plant to pay office expenses, utilities, etc., debit this account, credit "bank deposits" and other subjects.
5, the occurrence of seasonal loss of work stoppage, debit this account, credit "raw materials", "payable", "bank deposits" and other subjects.
6, the allocation of manufacturing costs to the relevant costing objects, debit "production costs (basic production costs, auxiliary production costs)", "labor costs" account, credit account.
7, seasonal production enterprises manufacturing costs throughout the year the difference between the actual number and distribution of the number of allocations, in addition to which belongs to the next year to prepare for the next year's start of production can be set aside for the next year's allocation, the rest of the actual amount is greater than the allocation of the difference between the amount of debit "cost of production - the basic production costs" account, credited to the account; the actual amount of the difference is less than the amount allocated to do the opposite accounting entries.
Note: The new standard stipulates that the maintenance costs of fixed assets are no longer capitalized in manufacturing costs, and are charged to administrative expenses; including the cost of major repairs to fixed assets is no longer through the withholding of expenses or long-term amortization of expenses, all of which are expensed to current profit and loss.
Baidu Encyclopedia-Manufacturing Expenses