生产过程核算(会计分录)待摊费用计提费用

生产过程核算(会计分录)待摊费用计提费用 1、昌盛公司生产甲、乙两种产品，本月生产甲产品领用A材料20000元，生产乙产品领用B材料15000元。 2、某企业本月领用材料汇总如下:生产A产品领用甲材料25万元，生产B产品领用乙材料28万元，生产A、B产品共领用30万元丙材料，生产车间一般性耗用丁材料10万元，行政管理部门领用丁材料8万元。 3、计算本月职工工资总额为40万元，其中，A产品生产工人工资14万元，B产品生产工人工资16万元，车间管理人员工资8万元，管理部门2万元。 4、到银行提取现金40万元以备发放工资。 5、向员工发放工资。 6、本月生产车间发生水电费8000元，款项已由银行划拨。 7、以现金180元购买办公用品，其中有80元办公用品交由行政管理部门使用，其余100元交由生产车间使用。 8、本月固定资产折旧共计4800元。其中，行政管理部门用设备提取的折旧1200元，生产车间的3600元。 9、本月A产品的生产工时为20万小时，B产品为30万小时，用生产工时分配结转本月制造费用(假如从第2开始归集)。 10、本月A产品全部完工入库，结转其生产成本。 management, logistical organization departments, as plane management fenpianbaogan management measures. Construction site according to cI criteria set "six-figure". Quality policy, engineering, construction schedule and civilized construction in fenpianbaogan district, the quality control machinery, ... 5 from the general contractor, construction, water and electricity sources specify the locations to the construction area, set the outlet, located below the water professional water container volume in 2M3 for water, to prevent spills, water for both construction and can meet the requirements. Power supply from a professional lock box out, and established a secondary box set, construction from a second-tier box, wires hanging to the construction area. 1) erection of extension (1) cable distribution boxes shall have sleeves, wire in and out without confusion. Large capacity electric box upper inlet and drop pipe. (2) extension good insulation, non-aging, damage and leakage. (3) extension should be laid along the wall or pole overhead, fixed with insulators. (4) aisle wire can be buried and mark with hard protective casing. (5) rubber line overhead outdoor extension application, joints in tension and to comply with the insulation requirements. 2) lighting (1) General places 220V voltage. Lighting in hazardous, wet places, and metal containers and portable lighting, voltage should be used to meet the requirements of safety. (2) lighting wires insulator fixed. Prohibited the use of flowers or plastic resin line. Tie wires not pulled or anywhere on the scaffold. (3) lighting the metal casing must be grounded or neutral. Lighting switch box must be installed within the single phase circuit protector. (4) outdoor lighting from the ground shall not be less than 3M: Interior from the ground shall not be less than 2.4m. Tungsten 二、生产过程主要经济业务的核算 1、生产领用材料 借:生产成本(生产产品用) 制造费用(车间一般耗用) 管理费用(管理部门用) 贷:原材料 2、分配工资费用 借: 生产成本(生产产品人员工资) 制造费用(车间管理人员工资) 管理费用(管理部门人员工资) 贷:应付职工薪酬 3、发放工资 借:应付职工薪酬 贷:库存现金(或“ 银行存款”) 4、计提福利费(目前已无需计提福利费，发生时直接计入 管理费用) 借: 生产成本(生产产品人员福利费) 制造费用(车间管理人员福利费) 管理费用(管理部门人员福利费) 贷:应付职工薪酬 5、以存款支付制造费用、管理费用 借:制造费用 management, logistical organization departments, as plane management fenpianbaogan management measures. Construction site according to cI criteria set "six-figure". Quality policy, engineering, construction schedule and civilized construction in fenpianbaogan district, the quality control machinery, ... 5 from the general contractor, construction, water and electricity sources specify the locations to the construction area, set the outlet, located below the water professional water container volume in 2M3 for water, to prevent spills, water for both construction and can meet the requirements. Power supply from a professional lock box out, and established a secondary box set, construction from a second-tier box, wires hanging to the construction area. 1) erection of extension (1) cable distribution boxes shall have sleeves, wire in and out without confusion. Large capacity electric box upper inlet and drop pipe. (2) extension good insulation, non-aging, damage and leakage. (3) extension should be laid along the wall or pole overhead, fixed with insulators. (4) aisle wire can be buried and mark with hard protective casing. (5) rubber line overhead outdoor extension application, joints in tension and to comply with the insulation requirements. 2) lighting (1) General places 220V voltage. Lighting in hazardous, wet places, and metal containers and portable lighting, voltage should be used to meet the requirements of safety. (2) lighting wires insulator fixed. Prohibited the use of flowers or plastic resin line. Tie wires not pulled or anywhere on the scaffold. (3) lighting the metal casing must be grounded or neutral. Lighting switch box must be installed within the single phase circuit protector. (4) outdoor lighting from the ground shall not be less than 3M: Interior from the ground shall not be less than 2.4m. Tungsten 管理费用 贷:银行存款 6、计提折旧 借:制造费用 管理费用 贷:累计折旧 7、分配制造费用 借:生产成本 贷:制造费用 8、结转完工产品成本 借:库存商品 贷:生产成本 management, logistical organization departments, as plane management fenpianbaogan management measures. Construction site according to cI criteria set "six-figure". Quality policy, engineering, construction schedule and civilized construction in fenpianbaogan district, the quality control machinery, ... 5 from the general contractor, construction, water and electricity sources specify the locations to the construction area, set the outlet, located below the water professional water container volume in 2M3 for water, to prevent spills, water for both construction and can meet the requirements. Power supply from a professional lock box out, and established a secondary box set, construction from a second-tier box, wires hanging to the construction area. 1) erection of extension (1) cable distribution boxes shall have sleeves, wire in and out without confusion. Large capacity electric box upper inlet and drop pipe. (2) extension good insulation, non-aging, damage and leakage. (3) extension should be laid along the wall or pole overhead, fixed with insulators. (4) aisle wire can be buried and mark with hard protective casing. (5) rubber line overhead outdoor extension application, joints in tension and to comply with the insulation requirements. 2) lighting (1) General places 220V voltage. Lighting in hazardous, wet places, and metal containers and portable lighting, voltage should be used to meet the requirements of safety. (2) lighting wires insulator fixed. Prohibited the use of flowers or plastic resin line. Tie wires not pulled or anywhere on the scaffold. (3) lighting the metal casing must be grounded or neutral. Lighting switch box must be installed within the single phase circuit protector. (4) outdoor lighting from the ground shall not be less than 3M: Interior from the ground shall not be less than 2.4m. Tungsten 补充:跨期摊配的费用 一、类型: 1、预付费用:先支付而由后续会计期间负担的费用，计入“预付 账款”。(旧会计准则计入“待摊费用”) 2、应计费用:应由本期负担，但本期未支付的费用，计入“其他应付款”，其中计提借款利息计入“应付利息”。 (旧会计准则计入“预提费用”) 二、会计处理: 1、预付费用 支付时: 借:预付账款 贷:银行存款 摊销时: 借:管理费用(或“制造费用”等) 贷:预付账款 例题: 1、2008年12月20日，以银行存款支付下一年度财产保险费用2400元。 2、2009年1月31日，摊销本月应负担的财产保险费用200元。 3、摊销应由本月车间负担的厂房租金2000元。 management, logistical organization departments, as plane management fenpianbaogan management measures. Construction site according to cI criteria set "six-figure". Quality policy, engineering, construction schedule and civilized construction in fenpianbaogan district, the quality control machinery, ... 5 from the general contractor, construction, water and electricity sources specify the locations to the construction area, set the outlet, located below the water professional water container volume in 2M3 for water, to prevent spills, water for both construction and can meet the requirements. Power supply from a professional lock box out, and established a secondary box set, construction from a second-tier box, wires hanging to the construction area. 1) erection of extension (1) cable distribution boxes shall have sleeves, wire in and out without confusion. Large capacity electric box upper inlet and drop pipe. (2) extension good insulation, non-aging, damage and leakage. (3) extension should be laid along the wall or pole overhead, fixed with insulators. (4) aisle wire can be buried and mark with hard protective casing. (5) rubber line overhead outdoor extension application, joints in tension and to comply with the insulation requirements. 2) lighting (1) General places 220V voltage. Lighting in hazardous, wet places, and metal containers and portable lighting, voltage should be used to meet the requirements of safety. (2) lighting wires insulator fixed. Prohibited the use of flowers or plastic resin line. Tie wires not pulled or anywhere on the scaffold. (3) lighting the metal casing must be grounded or neutral. Lighting switch box must be installed within the single phase circuit protector. (4) outdoor lighting from the ground shall not be less than 3M: Interior from the ground shall not be less than 2.4m. Tungsten 1、借:预付账款 2400 贷:银行存款 2400 2、借:管理费用 200 贷:预付账款 200 3、借:制造费用 2000 贷:预付账款 2000 management, logistical organization departments, as plane management fenpianbaogan management measures. Construction site according to cI criteria set "six-figure". Quality policy, engineering, construction schedule and civilized construction in fenpianbaogan district, the quality control machinery, ... 5 from the general contractor, construction, water and electricity sources specify the locations to the construction area, set the outlet, located below the water professional water container volume in 2M3 for water, to prevent spills, water for both construction and can meet the requirements. Power supply from a professional lock box out, and established a secondary box set, construction from a second-tier box, wires hanging to the construction area. 1) erection of extension (1) cable distribution boxes shall have sleeves, wire in and out without confusion. Large capacity electric box upper inlet and drop pipe. (2) extension good insulation, non-aging, damage and leakage. (3) extension should be laid along the wall or pole overhead, fixed with insulators. (4) aisle wire can be buried and mark with hard protective casing. (5) rubber line overhead outdoor extension application, joints in tension and to comply with the insulation requirements. 2) lighting (1) General places 220V voltage. Lighting in hazardous, wet places, and metal containers and portable lighting, voltage should be used to meet the requirements of safety. (2) lighting wires insulator fixed. Prohibited the use of flowers or plastic resin line. Tie wires not pulled or anywhere on the scaffold. (3) lighting the metal casing must be grounded or neutral. Lighting switch box must be installed within the single phase circuit protector. (4) outdoor lighting from the ground shall not be less than 3M: Interior from the ground shall not be less than 2.4m. Tungsten , 2、应计费用 , 计提时: , 借:管理费用(或“财务费用”等) , 贷:其他应付款(或“应付利息”等) , 支付时: , 借:其他应付款(或“应付利息”) , 贷:银行存款 , 例子: , 1、1月1日，向银行借款100000元，利率12%，期限10个月。 , 2、1月31日，计提本月应负担的利息费用。 , 3、3月31日，支付第一季度利息费用3000元。 , 4、3月31日，计提本月由行政部门承担的设备租金2000元。 1、借:银行存款 100000 贷:短期借款 100000 2、 利息费用=100000*12%?12=1000(元) 借:财务费用 1000 贷:应付利息 1000 3、借:应付利息 3000 贷:银行存款 3000 4、借:管理费用 2000 贷:其他应付款 2000 management, logistical organization departments, as plane management fenpianbaogan management measures. Construction site according to cI criteria set "six-figure". Quality policy, engineering, construction schedule and civilized construction in fenpianbaogan district, the quality control machinery, ... 5 from the general contractor, construction, water and electricity sources specify the locations to the construction area, set the outlet, located below the water professional water container volume in 2M3 for water, to prevent spills, water for both construction and can meet the requirements. Power supply from a professional lock box out, and established a secondary box set, construction from a second-tier box, wires hanging to the construction area. 1) erection of extension (1) cable distribution boxes shall have sleeves, wire in and out without confusion. Large capacity electric box upper inlet and drop pipe. (2) extension good insulation, non-aging, damage and leakage. (3) extension should be laid along the wall or pole overhead, fixed with insulators. (4) aisle wire can be buried and mark with hard protective casing. (5) rubber line overhead outdoor extension application, joints in tension and to comply with the insulation requirements. 2) lighting (1) General places 220V voltage. Lighting in hazardous, wet places, and metal containers and portable lighting, voltage should be used to meet the requirements of safety. (2) lighting wires insulator fixed. Prohibited the use of flowers or plastic resin line. Tie wires not pulled or anywhere on the scaffold. (3) lighting the metal casing must be grounded or neutral. Lighting switch box must be installed within the single phase circuit protector. (4) outdoor lighting from the ground shall not be less than 3M: Interior from the ground shall not be less than 2.4m. Tungsten