会计流程详解：从原材料到销售的账务处理

The Hershey Company manufactures chocolate confectionery products. The three largest raw materials are cocoa, sugar, and dehydrated milk. These raw materials first go into the Blending Department. The blended product is then sent to the Molding Department, where the bars of candy are formed. The candy is then sent to the Packing Department, where the bars are wrapped and boxed. The boxed candy is then sent to the distribution center, where it is eventually sold to food brokers and retailers. Show the accounts debited and credited for each of the following business events: a. Materials used by the Blending Department b. Transfer of blended product to the Molding Department c. Transfer of chocolate to the Packing Department d. Transfer of boxed chocolate to the distribution center e. Sale of boxed chocolate

a. 当Blending Department使用原材料时，会计分录如下： Debit: Work in Process Inventory - Blending Department (原材料成本) Credit: Raw Materials Inventory (cocoa, sugar, dehydrated milk)

b. 将混合产品转移到Molding Department时，会计分录如下： Debit: Work in Process Inventory - Molding Department (成本转移) Credit: Work in Process Inventory - Blending Department (成本转移)

c. 将巧克力转移到Packing Department时，会计分录如下： Debit: Work in Process Inventory - Packing Department (成本转移) Credit: Work in Process Inventory - Molding Department (成本转移)

d. 将盒装巧克力转移到分销中心时，会计分录如下： Debit: Finished Goods Inventory (分销中心) Credit: Work in Process Inventory - Packing Department (成本转移)

e. 销售盒装巧克力时，会计分录如下： Debit: Cost of Goods Sold (销售成本) Credit: Finished Goods Inventory (盒装巧克力) 同时，根据收入确认原则，需要记录销售收入和应交税费： Debit: Accounts Receivable/Cash (来自客户的收款) Credit: Revenue (销售收入) Debit: Income Tax Expense (所得税费用) Credit: Accrued Taxes Payable (应交税费)

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