Format: debit: cash on hand, bank deposits, accounts receivable and other related subjects, credit: tax payable-value-added tax payable, and credit: main business income.

For most e-commerce platforms, commissions are deducted from each transaction by category. For example, Tmall is 2% for 3C and 5% for women's wear, which means that 5 yuan's commission will be deducted for every 100 yuan. Of course, if your sales reach the standard, the commission will also be refunded. So the entries here are a little different from those of ordinary enterprises.

For example: selling a women's dress, the transaction price is 105 yuan. Cost 80 yuan. Debit: other monetary funds-Alipay 100, other receivables-Tmall commission 5, credit: main business income 92.92, VAT payable-output tax 12.08, debit: main business cost 80, credit: goods issued 80.