When purchasing

Borrow: raw materials-auxiliary materials

Credit: cash on hand/bank deposit/accounts payable

When collecting

Borrow: management expenses-research and development expenses

Borrow: raw materials-auxiliary materials

Because it is not an auxiliary material (buttons, etc. ) used in the production line, but used by the design department, can not be included in the production cost, but should be directly expensed and included in the current profit and loss. If the production cost is included, it will affect the accuracy and matching of cost accounting.