來料加工的會計entry

open a stock ledger for this matter.
if you deliveried materials to sub-con factory, you need to
Dr stock - sub-con factory name - materials
Cr purchase
After complete the order, sub-con factory send back the materials to your company
Dr stock - sub-con factory name - finished goods (b/s items)
Cr stock - sub-con factory name - materials (b/s items)
Dr materials loss (p/l items)
if you find out the total qty of materials did not match, the different should mark into the account book.

1.進行來料加工，原料運到內地仍屬於香港公司，賬目不變

2.完成品送來香港時，內地工廠收取加工費
Dr 加工費 , Cr A/P