b) The final product produced coradine aviation by the department and the production side of the bu

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a) This account is used to reflect the current value and the volatility coradine aviation of the situation of the type of business. Product of the finished product processing coradine aviation by the production department of enterprise manufacturing or finishing coradine aviation process coradine aviation outsourcing has been tested in accordance with the technical standards and warehousing.
b) The final product produced coradine aviation by the department and the production side of the business produces must be assessed according to the production cost (cost), including raw material costs, direct materials costs direct labor, general production costs and expenses directly related to the production of other products.
- For general production costs are allocated to the fixed cost per unit processed products based on the normal capacity of the production machinery. coradine aviation Normal capacity is the amount of product to be inadequate in the normal coradine aviation production conditions.
- If the product actually produced lower than normal coradine aviation capacity, the production costs are generally fixed only allocated to processing costs per unit of product under normal power level. General production expenses not allocated are recognized as expenses to determine business performance (recorded in cost of sales) coradine aviation during the period.
d) To outsource the processing is evaluated coradine aviation according to the actual cost of processing include material costs, direct materials, outsourcing costs and other expenses related directly to the machining process.
e) Where the enterprise inventory accounting method perpetual, if detailed accounting entry, warehousing of finished products are recorded daily by price accounting (cost can be planned or import price unified storage coradine aviation provisions). Last month, accounting to calculate the actual cost of finished goods warehousing and determination of the difference coradine aviation between the actual cost and the accounting cost of finished products (including the difference of the first period) as the basis determine the actual cost of finished products, warehousing in the period (calculated using the formula described in section explains account 152 "Raw materials").
- Account 1557 - Finished property: Reflects the current value and the volatility of the situation of the real estate business. coradine aviation To the real estate including land use rights; home; or house and land use rights; infrastructure investment by enterprises build for sale during normal business activities.
b1) the original price of the property include all costs directly related to the investment, coradine aviation construction real estate (including investment costs, construction of infrastructure associated with estate production) to put the property into a state of readiness to sell.
b3) If the enterprise has not been a full set of records, vouchers for expenses directly related to the investment, real estate construction, but has generated coradine aviation sales of real estate, businesses part of the cost accruals to provisional cost of goods sold. When the full set of records, documents or property when completed the entire enterprise to settle the costs were deducted prior to the cost of goods sold. The difference between the cost of accruals were higher than actual costs incurred may reduce the cost of goods sold of implementing the settlement period.
- Business is paid only on the cost of goods sold for the cost estimates were included in the investment, construction, coradine aviation but no dossiers and documents for mass acceptance and shall explain in detail the reasons due, accrued expenses content coradine aviation for each item of work during the period.
Undertaking cost is paid only to provisional cost of goods sold for the estate has been completed, is defined as sold in the qualifying period and revenue is recognized in accordance with the provisions of this Circular.
- The accrued expenses are provisional and actual expenses incurred are recognized in cost of sales corresponds to ensure the price per total capital cost estimate of the property is determined is sold (as determined by area).
Account 154 - Cost of production of unfinished business.
3.1.4. When the buyer return the products on sale: the case of returned products coradine aviation sold subject to VAT under the deduction method, accounting reflects sales revenue bounces selling price without VAT write:
- If the accounting unit depends decentralized recognition of revenues, cost of capital, cost accounting records of the sale, write:
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