When the company purchases goods, the freight is prepaid, and then the payment will be offset when the company purchases goods next time. How do I make accounting entries?

You can use the account receivable. For example, if your company buys goods with a value of 10000 yuan, the freight will be after the goods arrive in 500 yuan.

Borrow: goods in stock 10000

Accounts receivable-freight 500

Credit: cash 10500

Borrow the stock goods 10000 when you buy the same goods next time.

Credit: accounts receivable-freight 500

Cash 9500

That is, the next time you purchase goods, you actually paid 9500 yuan, and then 500 yuan offset it. Do you think so? For reference, I think it can explain the problem.

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