… The salary of lighting personnel and distribution box and so on should be recorded in what subject ah, direct manufacturing expenses.
1. “Distribution boxes, plant wires, and steel” if these purchase costs are incurred after the completion of the house or building, they are generally directly included in the period cost or manufacturing cost.
2. It depends on which department uses it, if it is the management department! It can be included in the management expenses, if it is the sales department, it can be included in the sales expenses, if it is the R & D department, it can be included in the R & D expenses, capitalized or expended, if it is used in the workshop, it can be included in the manufacturing cost or the auxiliary production cost of the production cost.
3. According to reason, the distribution box does not belong to the word “management cost-amortization of low-value consumables” which does not belong to the small manufacturing cost, but the cost is relatively large and shall be included in the fixed assets.
4. “Distribution boxes, plant wires, and steel” if these purchase costs are incurred after the completion of the house or building, they are generally directly included in the period cost or manufacturing cost. Account processing of machine and material consumption occurred in the production workshop, debit subjects, credit “raw materials” and other subjects.
5. The wages of auxiliary production personnel shall be recorded in the manufacturing expenses. The salary of the manager shall be recorded in the management expenses. The salary of a full-time salesperson is charged to the sales expense. Of course, if there are no specialized sales staff, all office managers, then the salary can be fully included in the management expenses.
6. If your unit is relatively large and has a special repair workshop, then it will be included in: production cost-auxiliary production cost-repair workshop.
How much does it cost to install lamps and lanterns, and the economy that should be considered when choosing installation services?
From the installation master to see the professional lighting installation company master: generally charge at least 80 yuan-100 yuan /; personal contract lighting installation master: generally charge at least 60 yuan-80 yuan /; part-time lighting installation contractor: the charge is generally 40 yuan-50 yuan /.
The third is to charge according to the complexity of the installation fee, in addition to installing lights, but also includes bright lines, dark lines, cable TV set-top boxes, etc., socket switch 3 room more than 500 yuan. According to the difficulty of the living room lamp, the assembly cost is higher. In addition to the main lamp, the charge standard for the installation of lamps in the three rooms is about 200 to 500 yuan.
The ordinary demolition fee is 20 yuan (excluding complex situations). Of course, if it is a simple chandelier, you can dismantle it yourself, which eliminates the demolition fee. And now the price of installation lamps and lanterns is about 150 yuan, labor costs are different in different regions, the specific price shall prevail in practice.
The installation of ceiling lights is generally about 200, but also according to the local consumption situation.
What accounting subject does the light bulb belong to?
Question 1: which accounting subject does the purchase of light bulbs belong to? if you only buy a small amount of light bulbs and use them directly, you can enter the management expenses.
If it is bought by the production workshop for lighting, it will be included in the manufacturing cost. It is bought by the administrative department for lighting, which is included in the management expenses as mentioned upstairs. Question 6: what subjects are included in the light bulbs and electric fans used in the workshop, and are the manufacturing costs? the light bulbs can be directly included in the “manufacturing expenses– other” subjects.
The light bulbs / tubes purchased by the company are included in different accounting subjects according to the departments used.
The subject of purchasing electric lights and other consumables mainly depends on the purpose: if it is bought and sold, it will be included in the cost of sales, that is, the cost of the main business. As for the sales expenses, it is the necessary expenses to sell these consumables, such as publicity fees and so on. If it is bought by the production workshop for lighting, it will be included in the manufacturing cost.
Can be included in the management expenses-office supplies purchase electric lights and other consumables should be included in what accounting subjects to buy electric lights and other consumables that depends on your use. If it is bought and sold, it will be included in the cost of sales, that is, the cost of the main business. As for the sales expenses, it is the necessary expenses that you spend on selling these consumables newspapers, such as publicity expenses and so on.
The light bulb can be directly included in the “manufacturing expenses-other” subject. Electric fans should be included in the subject of “low-value consumables” and amortized to “manufacturing expenses-amortization of low-value consumables” at the end of the month.