Question 1: the difference between raw materials and auxiliary materials 1. According to the provisions of the accounting system, the so-called raw materials are the substances that constitute the main body of the product; Accessories are substances that help and promote the formation of products. They are inseparable and indispensable.

2. For example, enterprises that produce paper packaging products, that is, all kinds of carton products for outer packaging, mainly use various kinds of paper, such as cardboard and corrugated base paper, which are the raw materials for forming product entities, while adhesives and flat iron wires are auxiliary materials.

3, in accordance with the provisions of the enterprise accounting system, the establishment of raw material accounting.

Hereby answer!

Question 2: What is an auxiliary material and what is the difference from the raw material? Generally speaking.

Accessories are subsidiary items of raw materials.

Raw materials-auxiliary materials.

Question 3: What is the auxiliary material 10? Auxiliary materials refer to all kinds of materials that are indirectly used in manufacturing and play an auxiliary role in manufacturing, but do not constitute the main body of the product. Sometimes it also refers to books, newspapers and periodicals that help students study.

Question 4: The auxiliary materials mentioned in the factory generally refer to all kinds of materials that are directly used in production, play an auxiliary role in production and do not constitute the main products. Different accessories are used to produce different products, such as buttons in garment factories, zippers and lubricants in machinery and equipment manufacturers.

Question 5: What is the difference between auxiliary materials and low-value consumables? Low-value consumables refer to tools, management appliances, glassware, packaging containers and other appliances that can not be used as fixed assets in the business process. For example: hole opener, drill bit, etc ~ ~

Auxiliary materials: refers to the main materials that cannot be used to produce goods, such as buttons, zippers and lubricating oil from machinery and equipment manufacturers in garment factories. Tape, wires and polishing wax should be examples of auxiliary materials.

Question 6: What auxiliary materials for making doors include 1 and solid wood board?

As the name implies, solid wood boards are made of complete wood. These plates are durable and natural in texture, making them the best choice for decoration. However, due to the high cost and high construction technology requirements, this kind of plate has not been widely used in decoration. Solid wood boards are generally classified according to entity names, and there is no unified standard specification.

2, splint

Plywood, also known as plywood, is commonly known as thin core board in the industry. It is made of three or more layers of veneer or thin plate with a thickness of one millimeter by hot pressing. It is the most commonly used material for handmade furniture at present. Splints are generally divided into six specifications: 3 cm, 5 cm, 9 cm, 12 cm, 15 cm, 18 cm (1 cm is 1 mm).

3. Decorative board

Decorative board, commonly known as panel. It is a decorative board with one-sided decoration function, which is made by precisely planing solid wood plates into thin veneer with a thickness of about 0.2mm, using plywood as the base material and adopting the gluing process. It is a special way of splint, with a thickness of 3 cm. Decorative board is a kind of advanced decorative material which is different from mixed oil at present.

4. Core plywood

Blockboard, commonly known as large core board in the industry. The large core board is formed by gluing and splicing two veneers in the middle. The price of large core board is cheaper than that of thin core board, and its longitudinal bending and compressive strength is poor, but its transverse bending and compressive strength is high.

5. Core plate

Particleboard is a thin board made of wood particles as the main raw material and then infiltrated with glue and additives. According to the pressing method, it can be divided into extruded particleboard and flat particleboard. The main advantage of this kind of plate is that it is extremely cheap. Its disadvantage is also obvious: its strength is extremely poor. Generally, it is not suitable for making large or mechanical furniture.

6, density board

Density board, also known as fiberboard. It is an artificial board made of wood fiber or other plant fiber and urea-formaldehyde resin or other suitable adhesive. According to its density, it is divided into high density board, medium density board and low density board. High-density board is easy to reprocess because it is soft and impact-resistant. In foreign countries, MDF is a good material for making furniture. However, because the national standard for height board is several times lower than the international standard, the use quality of MDF in China needs to be improved.

7, fire board

Fireproof board is a decorative board made of siliceous or calcareous materials as the main raw materials, mixed with a certain proportion of fiber materials, lightweight aggregate, adhesive and chemical additives, and autoclaved. It is a new type of material that is used more and more at present, and its use is not only because of fire prevention. Fire-proof board construction requires higher glue, and the price of fire-proof board with better quality is more expensive than decorative board. Generally, the thickness of fire protection board is 0.8 mm, 1 mm and 1.2 mm. ..

8. Melamine board

Melamine board, the full name is melamine impregnated adhesive paper veneer artificial board. Paper with different colors or textures is soaked in melamine resin glue, then dried to a certain curing degree, spread on the surface of particleboard, medium density fiberboard or hard fiberboard, and then hot-pressed into decorative boards.

Melamine board is a kind of wall decoration material. At present, some people use melamine board to fake composite floor for floor decoration, which is inappropriate.

Question 7: What are the building auxiliary materials, such as templates, formwork supports, steel pipes, and fasteners for outer frames (scaffolding)? They are reusable materials, not auxiliary materials, because they do not constitute a small part of the product, and can be reused, and finally have residual value. Nails, hacksaw bars, engine oil, etc. Belonging to tool consumables.

Bolts, screws, washers, pipe fittings, oil hemp, belts, welding electrodes, steel wire binding, barbed wire, junction boxes, porcelain clips, line cards, etc. It should be an auxiliary material.

But complete separation is often not good, and it seems that there is not much need for strict distinction!

Question 8: What do you mean by auxiliary materials? Auxiliary materials refer to all kinds of materials that are indirectly used in manufacturing and play an auxiliary role in manufacturing, but do not constitute the main body of the product.

Question 9: When auxiliary materials belong to raw materials or turnover materials, or both belong to accounting auxiliary materials of general companies, the role of auxiliary materials is mostly used to decide which subjects to use for accounting.

For example, the auxiliary materials of the entity that constitutes the product are generally accounted for according to the subject of raw materials. Those that do not constitute product entities are generally included in the accounting scope of turnover materials.

Question 10: What accounting subjects do other auxiliary materials in stock belong to? According to its use and value, it is included in raw materials or turnover materials.