The cost of raw materials sold by enterprises should be carried forward through the subject of "other business costs", and other business costs are the costs incurred in other business activities except the main business activities of enterprises. Including: cost of materials sold, depreciation of leased fixed assets, amortization of leased intangible assets, cost or amortization of leased packaging materials.

1. Entry:

Debit: other business costs

Loan: raw materials (excluding tax)

2 sales of raw materials through the "other business income" account.

Entry:

Debit: bank deposits/accounts receivable: * * unit

Loans: other business income

Taxes payable-VAT payable: output tax