What subjects are the kitchen supplies purchased by the construction party of the project

Updated on Kitchen 2024-04-25
1 answers
  1. Anonymous users2024-01-23

    1.When purchasing, raw materials or low-value consumables are included first, and the five-five amortization method or one-time amortization method is used for apportionment.

    Borrowing at the time of purchase: raw materials - packaging and low-value consumables.

    Credit: cash on hand bank deposits accounts payable.

    2.It is used for production and is included in manufacturing expenses, and finally collected into production costs, and included in inventory goods or operating costs.

    Borrow: Manufacturing expenses (for workshop or worker use).

    Credit: Raw Materials – Packaging and Low-Value Consumables (50% of amortized cost, remaining 50% amortized at end of life).

    Borrow: Inventory of goods Operating costs.

    Credit: Manufacturing expenses.

    3.Office repairs are included in administrative expenses.

    Borrow: Administrative expenses.

    Credit: Raw Materials – Packaging and Low-Value Consumables (50% of amortized cost, remaining 50% amortized at end of life).

    4.It is included in the sales expenses for the purpose of increasing sales by renovating the office space of the sales staff and creating an environment that attracts customers.

    Borrow: Selling expenses.

    Credit: Raw Materials – Packaging and Low-Value Consumables (50% of amortized cost, remaining 50% amortized at end of life).

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