When purchasing from outside,
Borrow: inventory goods,
Borrow: tax payable-value-added tax payable-input tax,
Credit: accounts payable,
When the finished product of the unit is put into storage,
Borrow: inventory goods,
Credit: production cost-direct materials,
Loan: production cost-direct labor,
Loan: production cost-manufacturing cost,
At the time of sale,
Debit: accounts receivable, etc.
Loan: income from main business,
Loan: tax payable-value-added tax payable-output tax,
The corresponding carry-over cost,
Borrow: main business cost,
Loan: inventory goods.