一、进料加工企业的余料核算问题外资企业不少是“两头在外”的,尤其是有的企业按订单进料、生产,按批量核算产品成本,对剩余原辅材料就出现了如何核算的问题。由于外销产品的质量、品种、花式均有较高的要求,生产厂家往往要按客户要求进口一些国内不能供应的原辅材料,并对每批进口材料都要考虑运 First, the feed processing enterprises accounting for the remaining material Many foreign-funded enterprises are “two heads out”, in particular, some companies feed orders, production, bulk product cost accounting, the remaining raw and auxiliary materials appeared on how to account The problem. Due to the quality of export products, varieties, fancy have higher requirements, manufacturers often according to customer requirements to import some domestic raw and auxiliary materials can not be supplied, and each batch of imported materials have to consider the transport