1. When receiving materials for entrusted processing: accounting treatment is not required, but the received materials and materials for entrusted processing should be registered in the memo book, and the increase and decrease of materials for receiving and inputting processing should be recorded. 2. After the entrusted materials are sent to the production workshop for processing, the labor and auxiliary materials are recorded: borrowing: production costs and lending: manufacturing expenses, etc. 3. When processing is completed, carry forward the processing cost of this batch: goods in stock-products entrusted for processing: production cost 4. When processing products are delivered and invoices are issued: Debit: Accounts receivable loan: taxes payable on main business income or other business income-taxes payable on value-added tax (output tax)-taxes payable on consumption tax (if consumption tax is involved, consumption tax shall be withheld and remitted) 5. Register the receipt and payment of materials and materials entrusted for processing in the memorandum book, and carry forward the inventory goods: debit: operating costs or other business expenses; credit: inventory goods-entrusted processed products.