使用无人机喷洒农药的账务处理流程.pdfVIP

使用无人机喷洒农药的账务处理流程

EnglishAnswer:

BusinessProcessforDronePesticideSpraying

Accounting.

1.PurchaseorLeaseofDrone.

Capitalizethecostofpurchasingorleasingadrone

andallocateittoafixedassetaccount.

Establishadepreciationschedulebasedonthedrones

estimatedusefullife.

2.PesticidePurchase.

Recognizethepurchaseofpesticidesasaninventory

expense.

Maintaininventoryrecordstotrackpesticideusage

andremainingquantities.

3.SprayingServices.

Chargeclientsfordronesprayingservicesbasedona

pre-determinedrate.

Recordtheservicerevenueintheincomestatement.

Calculateandallocatedirectcostsofspraying,

including:

Laborcostsofdroneoperators.

Pesticidecosts.

Batterychargingexpenses.

4.IndirectCosts.

Allocateindirectcostsrelatedtodronespraying,

suchas:

Maintenanceandrepairs.

Insurancepremiums.

Depreciationoffixedassetsusedforspraying.

5.CostofGoodsSold.

Determinethecostofgoodssoldforpesticide

sprayingbysummingthedirectandindirectcostsincurred.

6.DepreciationExpense.

Recorddepreciationexpensebasedontheestablished

scheduleforthedroneandotherfixedassetsusedin

spraying.

7.WagesandPayroll.

Processpayrollfordroneoperatorsandanyother

staffinvolvedinsprayingoperations.

8.OtherExpenses.

Recordotherexpensesrelatedtodronespraying,such

as:

Fuelcosts.

Travelexpenses.

Advertisingcosts.

9.NetIncome.

Calculatenetincomebysubtractingtotalexpenses

fromservicerevenue.

ChineseAnswer:

无人机喷洒农药的账务处理流程。

1.无人机的采购或租赁。

将购买或租赁无人机的成本资本化，并将其分配至固定资产账

户。

根据无人机的预计使用寿命制定折旧计划。

2.农药采购。

将农药采购计为存货费用。

维护库存记录，以跟踪农药使用情况和剩余数量。

3.喷洒服务。

根据预先确定的费率向客户收取无人机喷洒服务费用。

将服务收入记录在损益表中。

计算