1, the warehouse receipt is filled in by the warehouseman according to the supplier's delivery note or invoice;
2, the warehouse receipt is filled in by the warehouseman according to the sales department's delivery notice, or the workshop according to the material plan to the warehouse to fill in the material;
3, the warehouse receipt and the warehouse receipt are not based on the bookkeeping vouchers.
①Collocation of materials
Borrow: production costs - A product - direct materials 6557.25
Credit: raw materials - A material 3976.25
-B material 758.5
-C material 1822.5
②Carry forward costs
Borrow: inventory - A product 6557.25
Credit: Production cost-Product A-Direct material 6557.25
(Cost per unit of Product A=6557.25÷390=16.81)
Extended information: (a) At the end of the month, the enterprise shall Calculate the main business costs to be carried forward based on the actual costs of various commodities sold and labor services provided during the month, and debit this account and credit the accounts of "Inventory Commodities" and "Labor Costs". Using the planned cost or selling price accounting inventory, the usual operating costs are carried forward according to the planned cost or selling price, at the end of the month, should also be carried forward to the sales of goods should be shared in the month of product cost differences or commodity purchase and sale price differences. Enterprises using inventory for non-monetary asset exchanges (in the case of non-monetary asset exchanges with commercial substance and fair value can be measured reliably) or debt restructuring, should be used in exchange for or against the debt in accordance with the book balance of inventory, debit this account, credit the "inventory" account. If the provision for decline in value of inventories has been made, the provision for decline in value of inventories should be carried forward at the same time. (b) the enterprise sales return, generally can be directly subtracted from the number of goods sold in the month, but also a separate calculation of the cost of goods returned to sales in the month, debit the "inventory" and other subjects, credit the account. (3) when recognizing contract revenue according to the construction contract guidelines, according to the contract costs that should be recognized, debit this account, according to the contract revenue that should be recognized, credit the "income from the main business" account, according to the difference between them, debit or credit the "construction - - contract gross profit" account, according to the difference between them, debit or credit "the contract gross profit" account. -Contract Gross Profit". When the contract is completed, it should also be debited to "Provision for decline in value of inventories--Provision for expected loss on contract" and credited to "Provision for expected loss on contract" according to the provision for expected loss on the relevant construction contract. (d) At the end of the period, the balance of this account should be transferred to the "profit for the year" account, and there should be no balance in this account after the transfer. Baidu Encyclopedia - Cost of Main Business