生产线的转场费的会计分录

生产线的转场费的会计分录为： 
借：资金费用                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
贷：转场费  
 
拓展知识：转场费是指企业在将原有生产线拆解并移动到另一个工厂时形成的费用。转场费用一般包括人工、物料、运输等费用，具体根据不同企业的实际情况而定。转场费用是企业在转移生产线或改造生产线时必须支付的费用，因此对企业的经济收支影响较大。