Levy on leftover materials from processing of imported materialsIf the raw materials needed to be sold in the domestic market, the customs would classify them according to the inspection status of the raw materials, and assess the duty-paid price based on the domestic sales price, and levy customs duties and value-added tax. If the auction is allowed by the customs, the customs will determine the duty-paid price based on the auction price. In addition, during the period from April 15 to December 31,2020, enterprises that sell processed trade goods domestically will be temporarily exempted from tax deferment interest on domestic sales.
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Method of cost accounting for processing materialsAs for the accounting of the cost of processing with supplied materials, first of all, it must be clear that the main raw materials and most of the auxiliary materials of the supplied materials processing enterprise are usually provided by foreign businessmen. This part of the assets does not need to be accounted for. It is only necessary to register the import and export quantity and balance in order of time as a future reference account, focusing on the relevant expenses, labor payment income and current accounts.
When an enterprise receives raw materials and spare parts due to the external processing configuration business, it should set up a separate "entrusted processing materials" for future reference and related material subsidiary accounts to calculate the balance of the received and received materials. There was no clear regulation on the accounting of processing and assembly expenses. The enterprise could set up an account by itself, such as setting up the "processing and configuration expenses" to account for the expenses incurred in processing and configuration.
If there is a situation where the project has not been completed, the balance will be reflected in the "inventory" item in the accounting statement, and finally the balance will be transferred to the cost of sales account. The accounting entries were as follows:
1. When receiving the incoming materials, no accounting entries would be made. Only the amount of the corresponding material sub-ledger of the "entrusted processing incoming materials" subject for future reference would be registered.
2. When receiving incoming materials and other materials for manufacturing and processing products, the processing of receiving incoming materials shall be the same as above. When receiving other materials, the "production cost" shall be debited and the "raw materials" shall be credited.
3. When it was completed, it would be debited to 'goods in stock', credited to' production costs', and so on.
4. For export sales, the account should be debited from "accounts Receivable" and credited to "revenue from main business"; for sales cost, the "cost of main business" should be debited from "cost of main business" and credited to "inventory goods".
In short, the cost accounting of the processing of materials mainly revolved around the cost of the non-materials, labor payment income, current payment, etc. At the same time, the correct accounting treatment should be carried out according to the business progress.
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Processing with supplied materials, manual workThere were many types of manual processing. For example, beaded clothing, shoe leather weaving, leather, non-woven fabrics, and so on. There are many businesses that accept the processing of raw materials. The company or factory provides a variety of manual processing. The characteristics are as follows:
- ** Various types of projects **: including but not limited to the processing of voice-activated switch parts, accessories, mobile phone speakers, computers, switches, remote controls, electronic digital display sensors, and other electronic components, as well as handmade beading.
- ** Relaxed personnel requirements **: Pure manual processing is usually easy to learn. Men, women, old and young can operate it. There is no need for large machinery and equipment. It can be completed by simple manual assembly and glue sticking. It can be produced at home without factory investment. If there is a factory, it can also be organized for collective production.
- ** Method of income settlement **: Usually, it is paid by piece and settled in cash. Some of them would also sign legal contracts. For long-term cooperation, 20% - 50% of the processing fee could be paid in advance, and they would be paid in batches.
- ** More orders **: Some companies have a large sales network, and the orders are stable and sufficient all year round. They will not stop work because there are no orders, and there will not be a situation where no one buys after production.
In some areas, there were also processing points for supplied materials, which were divided into flat car processing areas and pure manual processing areas. The flat car processing was suitable for younger processing households, who needed to learn and train, and the salary was relatively high. The threshold for pure manual processing was low, and they could operate it with simple training in their spare time. There were also projects like the Inspirational Beaded Embroidery Handwork Outsource Processing Project of the Handicraft Home. Not only was it easy to learn, but there were also video tutorial and other guidance. The products were exquisite and in short supply. The processing could be done personally or as an agent to organize the processing. The investment was low and the company supported it.
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Traveling through the War of Resistance to Transport MaterialsThere were a few novels about transporting supplies through the war that could be recommended. Among them," Xue Jianqiang Traversing the War of Resistance as Logistics " was a novel set during the Anti-Japanese War. It told the story of a logistics expert providing support and protection to the soldiers on the front line during the war. In addition," 96-year-old pack laborers relive the war years " tracked a group of hot-blooded young people crossing the abandoned Silk Road and opening up a passage to transport war supplies on foot. These novels all showed the importance and difficulty of transporting materials during the Anti-Japanese War.
“Once the reconstruction begins, the number of building materials that needs to be delivered is likely to be very large. If it were to be delivered by ocean freighters alone, the shipping cost per trip would be very huge, and it will take a long time. But if we use air transport, we can speed up the delivery of the materials and reduce the shipping cost,” Nuff said. Can be read but the author did a lot of elementary simple mistakes like the above one. Transporting cement and bricks to overseas island cheaper with airplanes then using ships?