受托加工业务和委托加工业务是相对立的,委托加工业务是指企业委托外单位加工各种物资的一种业务,受托加工业务是指企业接受外单位的委托对各种物资进行加工的业务。企业会计准则应用指南对委托加工业务的核算内容和账务处理都作出了明确的规定,而受托加工业务没有任何相关规定。因此,本文对受托加工业务的会计核算与改进措施进行了探讨,希望能够给相关企业提供一些参考。 The entrusted processing business is opposite to the entrusted processing business. The entrusted processing business refers to a business entrusted by an enterprise to process various materials by an external unit. The entrusted processing business refers to the business that an enterprise accepts the commission from a foreign unit to process various materials. The application guide of Accounting Standards for Business Enterprises clearly stipulates the accounting content and accounting treatment of entrusted processing business, while there is no relevant regulation on entrusted processing business. Therefore, this article discusses the accounting accounting and improvement measures of entrusted processing business, hoping to provide some reference to the related enterprises.