Meaning of raw material is the basic raw material used to produce a certain product. It is the product used at the starting point of the production process.
I. Types of raw materials.
1, raw materials and primary materials: refers to the processing, constitute the main entity of the product of various raw materials and materials.
2, auxiliary materials: refers to the direct use in production, and play a supporting role in production, does not constitute the main entity of the product of various materials.
3, purchased semi-finished products: refers to the purchase from outside the need for further processing or assembly of the enterprise has been processed materials.
4, repair spare parts: refers to the repair of the enterprise's machinery and equipment and means of transportation for the exclusive use of a variety of items.
5, packaging materials: for the manufacture of packaging containers, packaging decoration, packaging printing, packaging and transportation to meet the requirements of product packaging materials used.
6, fuel: refers to the combustion of combustible materials that can produce heat or light power.
Two, three certificates of raw materials.
The three certificates of raw materials are product certification, quality assurance, product inspection reports. Supervision and acceptance will be used, product certification, inspection reports, quality assurance, supervision engineers must be supplied to the manufacturer for inspection, whether it is a regular manufacturer, whether the product is complete, in order to ensure product quality, before entering the field must be sampled for testing and analysis.
The main accounting treatment of raw materials:
1, the enterprise purchased and has been accepted into the warehouse materials.
According to the planned cost or actual cost, debit this account, according to the actual cost, credit "material purchases" or "materials in transit" account, according to the difference between the planned cost and the actual cost, debit or credit "material Cost difference" account.
2, self-made and has been accepted into the warehouse materials.
Commissioned external processing completed and has been accepted into the warehouse materials, according to the planned cost or actual cost, debit this account, according to the actual cost, credit "commissioned materials" account, according to the difference between the planned cost and the actual cost, debit or credit the "material cost differentials "
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3, production and operation of the materials received.
Debit "production costs", "manufacturing costs", "selling expenses", "administrative expenses The carrying cost of materials sold is debited to "other operating costs" and credited to "other operating costs". Issued commissioned outside the processing of materials, debit "commissioned processing materials" account, credit account.