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1、混凝土公司(搅拌)账务处理流程（Accountingprocessofconcretecompany(agitation)）Financialtreatmentprocessofcommercialconcretecompany(mixingplant)Commodityconcretecompany,alsoknownasconcretemixingstationindustry,mixingstationingeneralbelongstoproductproduction.Themainsubjectsof
2、costaccountingare:1,productioncosts;2,rawmaterials;3,depreciationoffixedassets;4,payabletostaffsalaries,etc..Basicprocessofaccounting:1,buyCement,sand,gravel,mineralpowder,flyash,admixture(antifreeze,waterproofagent,shrinkagent,etc.)Borrow:rawmaterials-cement
3、,sand,gravel,mineralpowder,flyash,admixture(antifreeze,waterproofagent,shrinkagent,etc.)(tax)OmissionofserviceprocessingCredit:bankdeposits,accountspayable2,productionofrawmaterialsforuseBorrow:productioncostbasicproductioncostmaterialfeeCredit:rawmaterials3,
4、productionworkerswagesBorrow:productioncost-basicproductioncost-laborcostSalarypayabletoemployees4.DepreciationofproductionequipmentBorrow:productioncostbasicproductioncostmechanicalcostAccumulateddepreciation5laboratorycostsBorrowing:productioncostauxiliaryp
5、roductioncostindirectcostCredit:manufacturingcosts6,theproductionofelectricity,dieselandsoonBorrowing:productioncostauxiliaryproductioncostindirectcostCredit:manufacturingcosts7,salesofcommercialconcreteAccountsreceivable,bankdepositsCredit:mainbusinessincome
6、(taxtreatmentomitted)MainbusinesscostCredit:theproductioncost(directlytransportedtothecustomerbecauseofthecommodityconcrete,nolongerneedtobestoredinthewarehouse)8,iftheenterprisehasconcretetransportation(includingverticaltransportation),thetransportationcostc
7、anbeaddedtotheproductioncost.Whatkindoftaxesdowepaywhenoperatingaconcretemixingstation?Howtodealwithaccounts?Thefollowingcontentisforreferenceonly:whatkindoftaxesdoesthemixedsoilmixingstationbelongto?First,relatedtaxes:valueaddedtax(orbusinesstax),urbanconstr
8、uctiontax,educationsurcharges,stampduty,personalincometax,propertytax,Landusetax,incometax,etc..Note:ifyourbusinessscopebelongstotheproduction,processing,saleofmixedsoil,levied"value-adde
