Glad to answer your question!

Analysis:

We know that accounting is based on a subject, so this subject is your unit itself!

Therefore, if the goods don't leave the unit, they don't belong to the sales behavior, and naturally there will be no problem of obtaining income from them. If you use your products on machinery and equipment (please note that this is only movable property, and real estate is dealt with separately, so I won't say it here, knowing that this will happen, and you will encounter it in the future), there is no income, so you won't confirm the income. The direct treatment is:

Borrow: Construction in progress.

Loans: Goods in stock

However, if you give the ownership of the product to others, whether you sell it, exchange it or send it away, as long as your enterprise has no ownership of the product, that is to say, the ownership is out of the enterprise, then it is sales or regarded as sales. Selling is selling. If you donate money or invest abroad, it is regarded as sales. It is necessary to confirm the realization of income and calculate VAT at the same time.

So, at this time, its handling:

Borrow: bank deposits (non-operating expenses, or long-term equity investment, etc. )

Loan: income from main business

Taxes payable-VAT payable (output tax)

Meanwhile:

Debit: main business cost

Loans: Goods in stock

Summary: Whether to confirm the income and carry-over cost depends on two points: 1 and whether there is a problem within the enterprise, that is, the replacement problem. 2. It depends on whether the ownership and risk of the product have been transferred to others. These two points must be met at the same time!

If you have any questions, you can continue to ask me questions through "Hi"! ! !