Traditional Culture Encyclopedia - Traditional culture - What is the accounting scope of packaging?
What is the accounting scope of packaging?
The accounting scope of (1) package includes: 1. A package for packaging a commodity into a part of the commodity; 2, along with the goods sold and not separately priced packaging; 3, along with the goods sold and separately priced packaging; 4. Rent or lend the packaging materials used by the purchasing unit. (2) Accounting treatment 1. Outsourcing package loans: package loans: bank deposits, etc. 2. Packaging loans sold together with products but not separately priced: operating expenses (or sales expenses) loans: packaging 3. Packaged loans sold with products and priced separately (1) are received: bank deposit loans: other business income (2) other business expenditure loans when carried forward. Lending packaging materials (one-time or amortization in installments) (1) When lending or lending packaging materials, borrowing: other business expenses (lending packaging materials) Loan: packaging materials (2) If the amount of the leased or lent packaging materials is large, it can be amortized in installments. Borrow: prepaid expenses when new packaging materials are collected for the first time; Borrow: other business expenses (package rent) loan: prepaid expenses (3) receiving the rented package rent; Debit: Cash (or bank deposit) loan: other business income.
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