The General Procedure Of Cost Accounting By Batch Method Is Of Vital Importance.

(1) setting up the basic production cost subsidiary ledger and auxiliary production cost subsidiary ledger according to the product batch.

According to the cost item, the column will be set up according to the cost item, and the manufacturing expense will be set up according to the workshop.

At the same time, we should set up clear accounts such as prepaid expenses and accrued expenses.

(2) according to production costs

Or the original voucher summary table and other related information, compiling various elements cost allocation table, assigning the expenses of all elements and placing accounts.

For direct costs, they should be listed in product lots and directly included in the cost accounts of each batch of other products. For overhead costs, they should be collected according to production locations and allocated to each batch according to appropriate methods.

Subsidiary ledger.

(3) at the end of the month, according to the completion notice of the finished products, the cost of the finished products should be aggregated according to the cost items, and the total cost and unit cost of the finished products will be calculated and pferred.

Under the circumstances, there are several situations in the end of the month, the cost distribution between finished products and products.

(1) if it is a single piece production, the production cost of the product cost ledger before the completion of the product is in the cost of the product. When the product is completed, the cost of the product ledger is the cost of the finished product, so there is no question of the distribution of the cost between the finished product and the product when the cost is calculated at the end of the month.

(2) if it is a small batch production, the products in the batches can usually be completed at the same time. When the cost is calculated at the end of the month, or it is all completed or not completed, there is no question of the distribution of the cost between the finished product and the product.

(3) if the product is completed within a month, the cost will be allocated between the finished product and the product.

It can be handled in a simplified way: if the cost of finished products is calculated according to the planned unit cost, the unit cost and the actual unit cost of the same product in the latest period, the sum of the cost balances is the cost of the product after the cost of the finished product is pferred from the product cost ledger.

The above allocation method can also be adopted according to specific conditions.

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In order to carry out the management requirements for stamp duty collection of capital account books, Xiaobian will sort out the hot issues involved in this business.

Question: our company was set up in December 2014. It was set up in the month of the articles of association of our company to collect the capital to 5 million yuan. How to calculate the stamp tax?

Answer: according to the regulations of the State Administration of Taxation on the issue of stamp duty on capital account books (No. 1994 of national tax [25]), after the implementation of the "two principles", the tax basis of the stamp duty on the recording of funds is changed to the total amount of two items of "paid in capital" and "capital accumulation".

Therefore, the capital account stamp duty of the newly established company should be declared in the month when the paid in capital arrives. The stamp duty tax is based on the total amount of two items of "paid in capital" and "capital reserve", with a duty rate of 5/10000.

Q: when our company was established in 2012, it has paid stamp duty on the basis of the total amount of the two items of "paid in capital" and "capital reserve". In October, our company increased its capital, and the paid up capital increased by 2 million compared with that in 2013. Do I still need to pay stamp duty,?

Answer: according to the second circular second of the Circular of Dalian Local Taxation Bureau on the administration of stamp duty collection (large tax two [1995] 02): after the new account is opened, the total amount of two items of "paid up capital" and "capital accumulation" is larger than the original Decal funds, and the stamp duty is payable within the 15 days of the beginning of the year.

Therefore, your enterprise should compare the total amount of the total amount of "paid in capital" and "capital accumulation" in the accounting books at the end of 2014 with the decal money in the previous Decal year. If the increase of tax amount in 2014 is increased, the stamp duty shall be calculated within 15 days of January 2015.

Q: our company's general ledger has opened up new books, but the total amount of the two items of "paid up capital" and "capital reserve" has not increased compared with the previous years. Do you need to pay 5 yuan for the fixed amount of applique?

Answer: according to the regulations of the State Administration of Taxation on certain specific issues of stamp duty ((1988) No. twenty-fifth of the state tax), if any account book is recorded, when the new account is opened, the funds will not be increased, and no longer will be applique according to the quota quota.

Therefore, when the company changes its capital account every year, if the total amount of the two items of the "paid up capital" and "capital reserve" increases, the increase will be increased; if it does not increase, it does not need to pay the stamp duty on the accounting books of the year, nor does it need to pay 5 yuan for the fixed amount of the applique.

Q: I am a processing enterprise. My bureau has informed me that the enterprise will declare the stamp duty on "capital account book" this month. However, I can not see the stamp duty tax item of "capital account book" in the online declaration system. Can I fill in the tax basis of the "processing contract" and declare it online?

Answer: according to the stamp duty tariff table, the "capital account book" stamp duty is the same as the "processing contract" although the tax rate is the same, but the two party does not belong to the same tax item.

In order to accurately calculate the tax rate for each tax purpose, please contact your competent local tax authority to approve the various tax items that you need to declare on the Internet in your stamp duty.