销售成本结转流程

销售成本结转流程 销售成本结转流程: 直接材料、直接工费(工资) ——生产成本 (完工后)—库存商品(售出后) —主营业务成本 制造费用(分摊至)——生产成本 相关分录及计算: 1、材料领用(先进先出、加权平均或个别计价) 借:生产成本 贷:原材料 2、计提工资 借:生产成本 (工人) 制造费用 (车间管理人员及辅助工人) 贷:应付职工薪酬—工资 3、计提折旧 借:制造费用 贷:累计折旧 4、分摊制造费用 (按生产工人工时或按机器工时或材料消耗数量或产品产量) 借:生产成本 贷:制造费用 5、结转完工产品 借:库存商品 贷:生产成本 6、结转售出商品成本 借:主营业务成本 贷:库存商品 销售成本不能随便提取，应该按销售产品的成本结转。也就是产成品 的单位成本*产成品的销售数量。 如，产成品单价50元，销售价每件80元，销售500件，会计分录: (1)销售时 借:银行存款等 40000(80*50) on winter construction technique and safety training of personnel, the use of admixtures for construction workers, concrete temperature record, sample lien and conservation regulations, strengthen the management of heating equipment. 3) tracking weather forecasts, arrange production according to weather conditions, adjusting job schedules. 8.6. ... 8.7.5 construction electrical products used, must conform to the national standards, lines must comply with the installation and use of electrical equipment JGJ46-2005 electric code requirements. 8.7.6 with obvious hot rail for woodworking operation shed, installation of fire fighting equipment, and stick with the dry with clear, who did who clear, dry day. 8.7.7 warehouse be set independently, Warehouse Clerks Office and warehouse space. Prohibition of common items within the same library mixed with inflammable or explosive goods. 8.7.8 outside the library with adequate fire-fighting equipment, fire-fighting water freezing measures should be taken. 8.7.9 strictly implementing the provisions of the fire safety management of the Group and carry out regular fire safety education, improve staff awareness of fire safety. 8.8 ambulance control measures to prevent the expansion of construction project security accident after accident, reducing casualties and property losses, according to the work safety of construction projects Management Ordinance and company occupational health and safety management system 贷:销售收入 34188.03(40000/1.17) 贷:应交税金--增值税(销项税额)5811.97(34188.03*17%) (2)结转销售成本时 借:销售成本 25000(50*500) 贷:产成品 25000 (3)月末，结转销售成本时 借:本年利润 25000 贷:产成品 25000 热心问友 2012-06-12 1、结转各项收入 借:主营业务收入 其他业务收入 营业外收入 贷:本年利润 2、期间费用的结转 借:本年利润 贷:管理费用、营业费用、财务费用 3、成本支出的结转 借:本年利润 贷:主营业务成本、其他业务支出、营业外支出 4、税金的结转 借:本年利润 on winter construction technique and safety training of personnel, the use of admixtures for construction workers, concrete temperature record, sample lien and conservation regulations, strengthen the management of heating equipment. 3) tracking weather forecasts, arrange production according to weather conditions, adjusting job schedules. 8.6. ... 8.7.5 construction electrical products used, must conform to the national standards, lines must comply with the installation and use of electrical equipment JGJ46-2005 electric code requirements. 8.7.6 with obvious hot rail for woodworking operation shed, installation of fire fighting equipment, and stick with the dry with clear, who did who clear, dry day. 8.7.7 warehouse be set independently, Warehouse Clerks Office and warehouse space. Prohibition of common items within the same library mixed with inflammable or explosive goods. 8.7.8 outside the library with adequate fire-fighting equipment, fire-fighting water freezing measures should be taken. 8.7.9 strictly implementing the provisions of the fire safety management of the Group and carry out regular fire safety education, improve staff awareness of fire safety. 8.8 ambulance control measures to prevent the expansion of construction project security accident after accident, reducing casualties and property losses, according to the work safety of construction projects Management Ordinance and company occupational health and safety management system 贷:营业税金及附加、所得税 5、结转投资收益: 净收益的: 借:投资收益 贷:本年利润 净损失的: 借:本年利润 贷:投资收益 6、年度结转利润分配: 将本年的收入和支出相抵后的结出的本年实现的净利润: 借:本年利润 贷:利润分配——未分配利润 如果是亏损: 借:利润分配——未分配利润 贷:本年利润 (一)、对于损益的结转，可以按月结转，这是“帐结法”;也可以年底结转，这是“表结法”。目前大 多数企业使用“帐结法”，即:每月结转。不管每月结转，还是年底结转，结转的会计分录都是一样的。 (二)、结转会计分录 1、结转各项收入 借:主营业务收入、其他业务收入、营业外收入 贷:本年利润 2、期间费用的结转 借:本年利润 贷:管理费用、营业费用、财务费用 3、成本支出的结转 on winter construction technique and safety training of personnel, the use of admixtures for construction workers, concrete temperature record, sample lien and conservation regulations, strengthen the management of heating equipment. 3) tracking weather forecasts, arrange production according to weather conditions, adjusting job schedules. 8.6. ... 8.7.5 construction electrical products used, must conform to the national standards, lines must comply with the installation and use of electrical equipment JGJ46-2005 electric code requirements. 8.7.6 with obvious hot rail for woodworking operation shed, installation of fire fighting equipment, and stick with the dry with clear, who did who clear, dry day. 8.7.7 warehouse be set independently, Warehouse Clerks Office and warehouse space. Prohibition of common items within the same library mixed with inflammable or explosive goods. 8.7.8 outside the library with adequate fire-fighting equipment, fire-fighting water freezing measures should be taken. 8.7.9 strictly implementing the provisions of the fire safety management of the Group and carry out regular fire safety education, improve staff awareness of fire safety. 8.8 ambulance control measures to prevent the expansion of construction project security accident after accident, reducing casualties and property losses, according to the work safety of construction projects Management Ordinance and company occupational health and safety management system 借:本年利润 贷:主营业务成本、其他业务支出、营业外支出 4、税金的结转 借:本年利润 贷:主营业务税金及附加、所得税 从原材料采购到利润结转会计分录 实际成本法(科目:原材料在途物资) a款货两清借:原材料b款到货未到借:在途物资 贷:银行存款等贷:银行存款 货到验收入库借:原材料 贷:在途物资 c发出原材料借:生产成本/制造费用/管理费用 贷:原材料 成本法科目:材料采购原材料材料成本差异 a采购按实际成本付款借:材料采购(实际成本) 应交税费-应交增值税(进项税额) 贷:银行存款 b验收入库按计划成本入借:原材料(计划) 贷:材料采购 c期末结转超支借:材料成本差异节约借:材料采购 贷:材料采购贷:材料成本差异 d发出材料(计划成本)借:生产成本/制造费用/管理费用 贷:原材料 e成本差异率结转发出材料应负担的差异额 材料成本差异率=期初材料成本差异+本期购入材料成本差异额100% 期初材料计划成本+本期购入材料计划成本 发出材料应负担的差异额=发出材料的计划成本×材料成本差异率 借:材料成本差异 贷:生产成本——基本生产成本 ――辅助生产成本 管理费用 制造费用 关于:库存商品生产型企业完工入库 借:库存商品贷:生产成本 销售借:银行存款贷:主营业务收入应交税费-应交增值税(销项税) 借:主营业务成本贷:库存商品 关于一般销售业务 1)确认借:应收帐款/银存/应收票据贷:主营业务收入 on winter construction technique and safety training of personnel, the use of admixtures for construction workers, concrete temperature record, sample lien and conservation regulations, strengthen the management of heating equipment. 3) tracking weather forecasts, arrange production according to weather conditions, adjusting job schedules. 8.6. ... 8.7.5 construction electrical products used, must conform to the national standards, lines must comply with the installation and use of electrical equipment JGJ46-2005 electric code requirements. 8.7.6 with obvious hot rail for woodworking operation shed, installation of fire fighting equipment, and stick with the dry with clear, who did who clear, dry day. 8.7.7 warehouse be set independently, Warehouse Clerks Office and warehouse space. Prohibition of common items within the same library mixed with inflammable or explosive goods. 8.7.8 outside the library with adequate fire-fighting equipment, fire-fighting water freezing measures should be taken. 8.7.9 strictly implementing the provisions of the fire safety management of the Group and carry out regular fire safety education, improve staff awareness of fire safety. 8.8 ambulance control measures to prevent the expansion of construction project security accident after accident, reducing casualties and property losses, according to the work safety of construction projects Management Ordinance and company occupational health and safety management system 应交税费-应交增值税(销项税额) 2)结转借:主营业务成本贷:库存商品/银行存款 销售材料等存货 1)取得原材料销售收入借:银行存款贷:其他业务收入 应交税费-应交增值税(销项税额) 2)结转已销原材料的实际成本借:其他业务成本贷:原材料 本年利润的会计分录四步做: 一、先结转收入: 借:主营业务收入 借:其他业务收入 借:营业外收入 贷:本年利润 二、结转成本、费用和税金: 借:本年利润 贷:主营业务成本 贷:主营业务税金及附加 贷:其他业务支出 贷:营业费用 贷:管理费用 贷:财务费用 贷:营业外支出 贷:所得税 三、结转投资收益: 净收益的: 借:投资收益 贷:本年利润 净损失的: 借:本年利润 贷:投资收益 四、年度结转利润分配: 将本年的收入和支出相抵后的结出的本年实现的净利润: 借:本年利润 贷:利润分配——未分配利润 如果是亏损: 借:利润分配——未分配利润 贷:本年利润 on winter construction technique and safety training of personnel, the use of admixtures for construction workers, concrete temperature record, sample lien and conservation regulations, strengthen the management of heating equipment. 3) tracking weather forecasts, arrange production according to weather conditions, adjusting job schedules. 8.6. ... 8.7.5 construction electrical products used, must conform to the national standards, lines must comply with the installation and use of electrical equipment JGJ46-2005 electric code requirements. 8.7.6 with obvious hot rail for woodworking operation shed, installation of fire fighting equipment, and stick with the dry with clear, who did who clear, dry day. 8.7.7 warehouse be set independently, Warehouse Clerks Office and warehouse space. Prohibition of common items within the same library mixed with inflammable or explosive goods. 8.7.8 outside the library with adequate fire-fighting equipment, fire-fighting water freezing measures should be taken. 8.7.9 strictly implementing the provisions of the fire safety management of the Group and carry out regular fire safety education, improve staff awareness of fire safety. 8.8 ambulance control measures to prevent the expansion of construction project security accident after accident, reducing casualties and property losses, according to the work safety of construction projects Management Ordinance and company occupational health and safety management system