受托加工劳务是指由委托方提供原料及主要材料,受托方按照委托方的要求制造货物(代制品)并收取加工费的业务,或者受托对损伤和丧失功能的货物(代修品)进行修复,使其恢复原状和功能的业务。笔者以代制品为例就其核算方法加以简单介绍,供参考。 The entrusted processing service refers to the provision of raw materials and main materials by the entrusting party, the entrusted party manufactures goods (substitute goods) in accordance with the entrusting party’s request and collects processing fees, or is entrusted with the repair of damaged and lost-function goods (maintenance goods). To make it revert to the original and functional business. The author takes the substitute product as an example to give a brief introduction to its accounting method for reference.