Our company is a manufacturing industry. Company A entrusts our company to process products, and our company only charges processing fees. How to make an account?

Answer: According to the Accounting System for Enterprises, raw materials and spare parts received by enterprises for processing and assembling with supplied materials should be set up with a separate reference account for processing with supplied materials and related material subsidiary ledger, and the balance of receipt and delivery should be calculated, which is not included in the subject of raw materials.

The following entries are for reference only, please make accounting treatment according to the actual situation of the enterprise.

1. Upon receipt of the processed materials, no accounting entries will be made, and only the amount of the corresponding material sub-ledger in the reference account of "Processing with Materials Entrusted" will be registered.

2. When materials such as "processing with supplied materials" are received for manufacturing processed products, the processing of "processing with supplied materials" is the same as above, and the subjects of "production cost" and "raw materials" are debited when other materials are received.

3. Upon completion, debit "goods in stock" and credit "production cost" and other subjects.

4. When processing fees are charged for export sales, the account receivable is debited and the main business income is credited. When carrying forward the sales cost, debit the account of "main business cost" and credit the account of "goods in stock".