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      工業企業核算和商業企業核算的區別?

      來源:環球網校 發布時間:2019-03-07 17:20:03 點擊量: 分享:

      問題:

      工業企業核算和商業企業核算的區別?

      解答:

      主要是看有沒有購入原材料并生產加工的過程。

      商業會計里確認收入、結轉成本的過程一般是

      1、 采購商品

      借:庫存商品

      應交稅金—應交增值稅—進項稅額

      貸:銀行存款(應付賬款、票據)

      2. 銷售商品確認收入,結轉成本

      借:銀行存款(應收賬款、應收票據)

      貸:主營業務收入

      應交稅金—應交增值稅-銷項稅額

      借:主營業務成本

      貸:庫存商品

      工業企業是購買材料,進行生產,然后銷售貨物;而商業企業是購進之后直接銷售,沒有生產過程。比如說汽車生產商、設備生產商、食品生產商、飲料生產商等等,會計核算上都屬于工業企業會計;比如說連鎖超市、便利店、藥房等,會計核算上都屬于商業企業會計。

      工業會計里生產、確認收入、結轉成本的過程一般是:

      1、 采購原材料

      借:原材料

      應交稅金—應交增值稅—進項稅額

      貸:銀行存款(應付帳款、票據)

      2、 生產領用材料

      借:生產成本

      制造費用

      管理費用

      貸:原材料

      3、 分配工資

      借:生產成本

      制造費用

      管理費用

      貸:應付職工薪酬-工資

      4、 平時車間費用

      借:制造費用

      貸:銀行存款

      5、 月末結轉制造費用

      借:生產成本

      貸:制造費用

      6、 結轉完工產品

      借:庫存商品

      貸:生產成本

      7、 銷售商品

      借:銀行存款(應收帳款、應收票據)

      貸:主營業務收入

      應交稅金—應交增值稅-銷項稅額

      8、 結轉銷售商品成本

      借:主營業務成本

      貸:庫存商品

      課程免費試聽
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