Question 2: What are the raw materials in stock? 1. Inventory refers to the materials that an enterprise reserves for sale or consumption in the process of production and operation, accounting for the largest proportion of current assets, including all kinds of raw materials, fuels, packaging materials, low-value consumables, products in process, purchased goods, cooperative parts, self-made semi-finished products and finished products. According to the physical form, inventory can be divided into the following categories:
1. material
Materials refer to all kinds of raw materials purchased by enterprises. Including: raw materials and main materials, auxiliary materials, outsourced semi-finished products (outsourced parts), repair spare parts (spare parts), packaging materials, fuel, etc.
Step 2 pack
Packaging refers to all kinds of packaging containers reserved for packaging the products of this enterprise. Include products use for packaging in that production process, packaged item as a part of products, packaged items priced separately from product sales, and packaged items rented or lent to purchasing units.
3. Low-value consumables
Low-value consumables refer to all kinds of articles whose unit value is below the specified limit or whose service life is within 1 year, which are not accounted as fixed assets, such as tools, management appliances, glassware, packaging containers, etc. used in the business process. 4. homemade semi-finished products
Self-made semi-finished products refer to semi-finished products or intermediate products that have passed a certain production process and passed the inspection, but have not yet been made into commodities and can still be processed.
5. Finished products
Finished products refer to products that the enterprise has completed all the production processes, accepted and put into storage, met the standard specifications and technical conditions, can be sent to the ordering unit according to the conditions stipulated in the contract, or can be sold as commodities.
Second, tables, stools,
1. Tables and chairs belong to low-value consumables and are included in the inventory.
Question 3: What do you mean by raw materials? Raw materials and raw materials and materials. Raw materials generally refer to products from mining, agriculture, forestry, animal husbandry and fishery; Processed products generally refer to some processed raw materials.
For example, logs produced in forestry belong to raw materials, and when processed into plates, they become materials. However, the division of raw materials and materials in real life and production is not necessarily clear, so the word raw materials is generally used as a generic term.
Raw materials can be divided into: raw materials and main materials, auxiliary materials, outsourced semi-finished products, spare parts for repair, packaging materials and fuel.
Question 4: What are raw materials and what are their contents? Raw materials refer to all kinds of raw materials, main materials and outsourced semi-finished products that are processed and changed in shape or nature during production, and auxiliary materials that do not constitute product entities but contribute to product formation. Raw materials specifically include raw materials and main materials, auxiliary materials, outsourced semi-finished products (outsourced parts), spare parts for repair (spare parts), packaging materials, fuel, etc. The daily receipt and balance of raw materials can be calculated by actual cost or planned cost.
Question 5: What's the difference between raw materials and raw materials? Personally, I think these two words are said from different angles.
Raw materials refer to raw materials.
Raw materials are divided into specific subjects from the perspective of users.
For example, the ore for smelting metal is a raw material, which is a raw material for the manufacturer of smelting metal, but a finished product for the mine.
Question 6: Inventory includes the inventory in the balance sheet: the total inventory (raw materials, finished products, semi-finished products), production cost, turnover materials (packaging materials, low-value consumables), material procurement, and material cost variance ("material cost variance" only exists when the planned price is adopted).
Question 7: What is the storage cost of raw materials? Enterprises are small-scale taxpayers of value-added tax, and value-added tax is included in the cost of raw materials. Enterprises are general taxpayers of value-added tax, and value-added tax is not included in the cost. The purchase price of raw materials, the reasonable loss in transit, the selection cost of the storage yard and other expenses related to the purchase of raw materials.
Question 8: How did the actual cost of raw materials come from? What exactly does it include? How did the actual cost of raw materials come from? What exactly does it include?
"Enterprise Accounting System" stipulates that the procurement cost of outsourced materials consists of the following items:
(1) Purchase price (excluding VAT).
(2) Freight and miscellaneous expenses, including transportation fees, loading and unloading fees, insurance fees, packaging fees and storage fees.
(3) Reasonable losses in transit.
(4) Reduce the sorting expenses before warehousing (including the necessary labor losses caused by sorting to reduce the selected labor and expenses, and deduct the recovered variable output value of lower limbs).
5] Tax on purchased materials and customs duties on imported goods (excluding VAT, foreign exchange price difference and other expenses).
Therefore, the cost of raw materials = purchase price+transportation and miscellaneous fees+reasonable loss in transit+reduction of sorting fees before warehousing+tax on purchased parts and tariffs on imported goods.
Question 9: What chemical raw materials include can generally be divided into two categories: organic chemical raw materials and inorganic chemical raw materials.
[chemical raw materials]
Chemical raw material
Organic chemical raw materials can be divided into alkanes and their derivatives, alkenes and their derivatives, alkynes and their derivatives, quinones, aldehydes, alcohols, ketones, phenols, ethers, anhydrides, esters, organic acids, carboxylic acids, carbohydrates, heterocycles, nitriles, halogens, amides and others.
Inorganic chemical raw materials can be divided into inorganic acids, inorganic bases, inorganic salts, oxides, simple substances, industrial gases and other types.
Edit the scale representation of this paragraph.
Generally speaking, a main raw material is set to 100, and then other auxiliary materials are mixed according to the main component.
Question 10: What are the raw materials of hardware? What is "hardware"?
Hardware, as its name implies, refers to five kinds of metals. The word hardware first appeared in Wu Yue Chun Qiu He Lu Chuan: "I heard that the King of Yue often asked Ou Yezi to make five swords ... Zhan Lu, the king of hardware, is the essence of the sun." According to hanshu? Notes on "gold, knife, turtle and shell" in food: "Gold is five-color gold, yellow is gold, white is silver, red is copper, green is lead, and black is iron." Modern Chinese Dictionary explains that hardware refers to gold, silver, copper, iron and tin, and generally refers to metals. Today's hardware is often called metal or copper and iron products.
The further application of metals has played an important role in the development of human civilization and social history. Metal products appear in every corner of economic life, political life and military activities. For example, Yongkang, Zhejiang, has a reputation as "the hometown of all kinds of workers" since ancient times, and the hardware handicraft industry has a long history. Since the Southern Song Dynasty, Yongkang coppersmith and blacksmith have traveled all over the north and south to make a living. There has long been a saying in history that "hardware craftsmen travel all over the world, and officials and counties cannot do without Kang".
History has entered the modern industrial society, and the hardware industry has developed rapidly. Hardware industry has played an inestimable role in the development of national economy, and hardware products have also become an indispensable industrial link in industrial manufacturing.
Second, hardware.
Traditional hardware products, also called "hardware". Refers to all kinds of metal devices made of iron, steel, aluminum and other metals through forging, calendering, cutting and other physical processing. For example, hardware tools, hardware accessories, daily hardware, construction hardware, security supplies. Most hardware products are not final consumer goods. But as supporting products, semi-finished products and tools used in industrial manufacturing and production. Only a few daily hardware products are necessary tools and consumer goods for people's lives.
In the classification of national economic industries by the National Bureau of Statistics, manufacturing is the third largest industry. These include: agricultural and sideline products, food and beverage, tobacco, textile and garment leather, wooden furniture, printing and cultural sports goods, pharmaceutical manufacturing and other means of subsistence; Manufacturing of means of production, such as petrochemical industry, chemical fiber, rubber and plastics, nonmetallic products, metal smelting and processing, metal products, general equipment, industry-specific equipment, transportation equipment, electrical equipment, communication electronics, etc.
Related products in the classification of metal products in manufacturing industry and common parts in the manufacture of general equipment constitute "hardware" in the usual sense. It can be seen that' hardware' is not an existing industry category, but a cross combination of the above metal products-hardware products. In the whole manufacturing industry, the responsibility of' hardware' is to provide parts and production tools for manufacturing enterprises, not as the final use of industry-specific equipment. Nevertheless, we can't deny the important role of "hardware" in the social production process: "hardware" and manufacturing are intertwined and inseparable.
The hardware industry has developed rapidly. The most concentrated domestic market of traditional hardware industry is mainly concentrated in mechanical hardware, building hardware, decorative hardware and daily hardware. The trend of industrial concentration in hardware industry is also obvious. At present, the domestic hardware industry is mainly concentrated in Guangdong, Zhejiang, Jiangsu, Shanghai, Hebei, Shandong and other economically developed provinces. The products of traditional hardware enterprises are relatively simple, and many enterprises only make accessories and accessories for other manufacturing enterprises, which are highly dependent on manufacturing enterprises and slow to respond to market demand. Traditional hardware enterprises do not pay attention to the research and development of new products and the extension of the market, which leads to the lack of sustainable competitiveness of enterprises. Faced with more and more specialized market demand and fierce competition, many hardware enterprises that developed rapidly in the early stage felt powerless in the follow-up.
How to make enterprises have sustainable competitiveness is a topic that many hardware enterprises are thinking about. As a result, the concept of "big hardware manufacturing" is gradually mentioned by enterprises and experts in the hardware industry on various occasions, and the voice of integrating hardware-manufacturing industry is getting higher and higher. The hardware industry mainly changes the physical form of metal raw materials and processes and assembles them into products. As long as it is an industrial field with metal parts assembly as the main process, it belongs to the hardware industry. If we extend the concept of hardware manufacturing to the whole manufacturing field and think about the development of hardware industry from the height of manufacturing industry, the concept of "big hardware manufacturing industry" arises at the historic moment: from the mining and refining of metal materials to the manufacturing of primary metal products, to the manufacturing of general production equipment, to the manufacturing of special equipment in various industries of national economy, the production activities in the whole industrial chain can be called "big" > >