所谓受托加工,与委托加工相对应,是企业接受对方企业委托,利用对方企业提供的原材料,为其加工产品的一种业务。目前,企业对受托加工会计核算的一般做法是,将对方企业的来料作预入库处理,会计分录为借记“原材料”科目,贷记“应付账款”或“其他应付款”科目;发出加工产品时,借 The so-called fiduciary processing, processing and commissioned by the corresponding enterprises commissioned by each other’s business commission, the use of the other party to provide raw materials for its processing of a business. At present, the general practice of accounting for entrusted processing is to pre-order incoming materials from the other enterprise. The accounting entries are debit “raw materials” and credit “accounts payable” or “other payables” When issuing processed products, borrow