As for the cost of testing, it's still controversial. Many people say they don't know what the cost of testing is included in? What is the accounting subject of instrument calibration fee? Don't worry, Xiao Bian will bring you to know.
Product testing expenses: the testing expenses incurred when selling products are listed in the sales expenses, the testing expenses in the production process are listed in the manufacturing expenses, and other daily testing expenses are listed in the management expenses.
Product quality supervision and inspection fee refers to the fee charged by the quality supervision and inspection institutions to the inspected units according to regulations when they supervise and inspect the product quality. The fees are mainly inspection costs, insufficient funds to make up for the special appropriation for the purchase of testing means (instruments and equipment, working rooms for testing with instruments and equipment) and insufficient business expenses allocated by the state. Inspection cost refers to the cost of using instruments and equipment, occupying space, consuming materials and energy in the process of technical testing of inspected products. The basic items of inspection cost include (1) material cost, that is, the cost of disposable materials used in inspection and the cost shared by low value consumables; (2) water and electricity cost, that is, the cost of water, electricity, oil, gas and coal directly consumed in inspection; (3) depreciation of fixed assets; (4) management cost, including office expenses, travel expenses, conference expenses and salary and bonus expenses of some management and inspection personnel.
What is the accounting subject of instrument calibration fee?
The accounting items of instrument calibration fee are as follows:
1. If it belongs to the instrument used in the production workshop, the test cost incurred:
Debit: manufacturing expenses -- testing expenses
Loan: bank deposit, etc
2. If it belongs to the instrument used in production and operation, the test cost incurred
Debit: sales expenses - testing expenses
Loan: bank deposit, etc
3. In addition, please ask which accounting subject (Level 2) to include the cost of testing production tooling
Debit: manufacturing expenses tooling expenses or other loans:
Bank deposit, etc. note:
Secondary detailed accounts can be set up according to the actual situation of the company.
Debit: manufacturing expenses -- testing expenses
Loan: bank deposit, etc