When the product is accepted into the warehouse

Debit: inventory goods - such as A, B?

Credit: production cost - such as A, B after the goods are sold, Carry-forward costs.

Debit: Main business costs?

Credit: Tax provision for inventory goods.

Debit: Main business taxes and surcharges?

Debit: Taxes payable - consumption tax payable

When paying

Debit ：Tax payable - consumption tax payable?

Loan: bank deposit or cash

Extended information:

1. Insurance intermediary companies are mainly engaged in accounting for this subject actual costs incurred in operating the business. Including commissions paid to marketers, business department office expenses, depreciation expenses, water and electricity expenses, personnel wages, welfare expenses, travel expenses, transportation expenses, communication expenses, and other costs directly related to the main business. ?

2. For business started and completed in the same accounting year, the company shall carry forward the main business income while carrying forward the main business costs; for multi-year business, it shall be calculated according to the prescribed method at the end of the year Determine the main business costs that should be carried forward. When carrying forward main business costs, accounts such as "main business costs" should be debited and related accounts should be credited.

Generally speaking, goods sold wholesale should be recorded according to the original purchase price of the goods. When carrying forward the sales cost, you can choose to use:

First in first out method, weighted average method, Moving weighted average method, individual pricing method, last in first out method, gross profit margin method and other methods.

After calculating the actual sales cost of goods, the enterprise should carry out the accounting treatment of carrying forward the sales cost in accordance with the prescribed requirements. In actual work, there are two ways to carry forward the cost of goods sold: daily carry forward and periodic carry forward.

Generally speaking, consignment sales business and direct-shipment commodity sales business should adopt the daily carryover method, and other sales businesses should adopt the regular (monthly or quarterly) carryover method.

Baidu Encyclopedia-Main Business Cost