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How to distinguish between packaging materials and packaging materials?

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How to distinguish between packaging materials and packaging materials? Packaging materials are also used to package products in the process of product production and constitute the packaging materials of product entities.

packaging materials refer to various packaging containers reserved for packaging the goods of the enterprise, such as barrels, boxes, bags, bottles, etc. Packaging materials, such as paper, rope, iron wire, iron sheet, etc., which are disposable packaging materials, shall be accounted as raw materials. Accounting subjects; Revolving materials — Packaging

packaging material: generally refers to the material used for packaging, which refers to a kind of material and a kind of classification of materials Packaging: my understanding is that items used for packaging are specific to a certain thing, not a kind of thing As for those used in the production process or finished product packaging, this should not be distinguished by packaging materials and packaging materials Please refer to

packaging materials refer to various packaging containers reserved for packaging products, such as barrels, boxes, bottles, jars, bags and other materials used to store and keep products
packaging materials refer to the materials used to manufacture packaging containers, packaging decoration, packaging printing, packaging transportation and other materials that meet the packaging requirements of products. They include metal, plastic, glass, ceramics, paper, bamboo, wild mushrooms, natural fiber, chemical fiber, composite materials and other main packaging materials, as well as coatings, adhesives, binding belts, decoration, printing materials and other auxiliary materials

the packaging materials used to package products as a part of products in the production process are included in the “production cost” according to the actual cost
debit: production cost (actual cost of packaging)
Credit: revolving materials – packaging

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