What Is Landed Cost?

Cost category accounts reflect the costs and expenses, and are used to account for the occurrence and collection of costs, and provide cost-related accounting information. The different contents of cost and expenditure can be divided into production cost, manufacturing cost, labor cost, R & D expenditure and engineering construction.

Cost account

When it actually occurs, it is included in the respective subjects. When carried forward at the end of the period, manufacturing expenses, labor costs, inventory goods, and R & D expenses are carried forward to production costs.

I. Accounting for small enterprises producing various products (including finished products, self-made

I. This account calculates the costs incurred by an enterprise in providing labor services.

The relevant expenditures incurred by an enterprise (securities) in underwriting business for a listed company may be changed to the subject of "5201 underwriting expenses to be transferred" and detailed accounting shall be carried out according to customers.

2. Detailed accounting can be made according to the types of labor services provided.

3. The various labor costs incurred by the enterprise shall be debited for the subjects, and credited for "bank deposits", "payable employees", "raw materials" and other subjects.

The cost of providing mechanical operations (including transportation equipment) for construction contractors to external units, special projects, etc., debited undergraduates and credited for "mechanical operations" subjects.

The cost of carrying forward labor is debited to subjects such as "main business costs" and "other business costs" and credited to undergraduates.

4. The debit balance at the end of the course reflects the labor cost of the enterprise that has not been completed or carried forward.