1. Accounting treatment of purchasing business
1. Make warehousing treatment according to purchasing invoices and acceptance warehousing documents, and record them according to categories;
purchase cost = purchase price+related taxes+transportation expenses, etc.
Borrowing: inventory goods
taxes payable-value-added tax payable (input tax)
Lending: bank deposits (prepayments, accounts payable, etc.)
II. Accounting treatment of sales business
1. Accounting treatment when the goods are sold out;
borrowing: issuing goods
lending: goods in stock
2. Determination of sales revenue = selling price × (1-r% commercial discount) ÷1.17.
note 1: if the store issues coupons, it will be a commercial discount, and there is no need for separate accounting treatment.
note 2: when the customer confirms the receipt of the goods and receives the money transferred from the customer's AliPay account, the account shall be handled;
Debit: other monetary funds-deposit in Alipay account
other receivables-Tmall commission
other receivables-Tmall points
financial expenses -POS handling fee
Loan: main business income-goods
tax payable-value-added tax payable (output tax)
Borrow: main business cost
Loan: It is used to ensure that merchants operate according to Tmall's rules, and to pay liquidated damages to Tmall and consumers according to Tmall Service Agreement and related rules when merchants violate the rules. The deposit of Tmall Mall < P > is determined according to the nature of the store, and the amount of the deposit is charged. Such as brand flagship stores and specialty stores: 1, yuan with TM < P > logo, all of which are 5, yuan with R trademark; Franchise store: 15, yuan with TM trademark, all of which are 1, yuan with R trademark;
Debit: other receivables-Zhejiang Tmall Technology Co., Ltd.
Loan: bank deposit
2. Technical service fee; Tmall's annual technical service fee is similar to the store's annual Tmall platform use fee. Merchants < P > must pay an annual fee when operating in Tmall, which is divided into two grades: 3, yuan or 6, yuan. The first year is the past of enterprise remittance, and the year after
is usually the beginning of the year, which is deducted from the balance through the relevant payment agreement. When deducting, the accounting treatment entries are:
Debit: other receivables-Zhejiang Tmall Technology Co., Ltd. 3
Loan: bank deposit or other monetary funds-Alipay account deposit of 3
Subsequent treatment methods:
(1) Annual technical service fee when.
Borrow: other monetary funds-funds in transit-Alipay 3
Loan: other receivables-Zhejiang Tmall Technology Co., Ltd. 3
(2) Annual technical service fee. When the store fails to reach the agreed sales volume, this fee will be deducted, and at the same time, it is necessary to apply to Tmall to issue an annual technical service fee invoice and collect the invoice in time. After receiving the invoice, make the following financial treatment in time:
Debit: sales expenses-Tmall's annual technical service fee
Taxes payable-VAT payable (input tax)
Loan: Other receivables-Zhejiang Tmall Technology Co., Ltd.
Remarks: If the store is closed in the annual operation, it will be deducted according to the actual technical service fee, and the expenses and other receivables will be offset. If the annual technical service fee can be determined according to the agreed sales volume, the fee shall be accrued and confirmed in the current year.
(2), marketing expenses
1, through train, drilling and exhibition, and cost-effective promotion expenses; Refers to the related expenses generated by paving the way for sales promotion in order to ensure the promotion of the flow of the store company. It needs to be withdrawn in December.
(1) When recharging through train, drilling exhibition and poly-cost-effective account:
Debit: other receivables-through train account deposit
Other receivables-drilling exhibition account deposit
Loan: other monetary funds-Alipay account deposit or bank deposit
(2) After use and consumption, Apply for the corresponding promotion expense invoice from Tmall Company in the background in time
Borrow: sales expense-advertising expenses-through train, drilling exhibition, poly-cost-effective
Loan: other receivables-through train account deposit
Other receivables-drilling exhibition account deposit
2. taobao guest commission: refers to the customer's final transaction after entering the store through taobao guest (intermediary nature) during the purchase process. Generally, it is deducted from the balance of Alipay within one week after the transaction is completed. It needs to be withdrawn in December.
Debit: other receivables-taobao guest commission
Loan: other monetary funds-deposit in Alipay account
Subsequent treatment: related transactions formed by taobao guest commission, On or around the 1th of the following month, you need to issue an invoice to Tmall Company
to borrow: sales expenses-advertising expenses-taobao guest
to borrow: other receivables-taobao guest commission
3, other marketing tools
to borrow: sales expenses
to borrow: cash on hand (bank deposit)
4, favorable comments to cash back
to borrow: Compensation for packaging damage
Borrowing: non-operating expenses
Lending: bank deposit (other monetary funds-Alipay account deposit)
6. Gift handling
Borrowing: sales expenses
Lending: inventory goods
Taxes payable-VAT payable (input tax transferred out)
IV. Financial statements and analysis reports < Transaction categories include: transaction collection (including Taobao, Tmall, distribution sales revenue) and transaction costs, such as Tmall rebate points, Tmall commission, cash on delivery commission, etc. Non-transaction categories include: non-transaction fee income and expenditure, such as annual fee of Tmall technical service and Tmall performance bond.
2. Reconciliation of transaction receipts, namely, reconciliation of Alipay transaction receipts and Taobao order receipts. Reconcile according to Taobao transaction order number. Generate ERP receipt according to the reconciliation result.
3. Transaction cost reconciliation, that is, the transaction cost amount of Alipay is reconciled with the transaction cost amount in the transaction cost bill. Generate ERP related expense documents according to the reconciliation results.
4. reconciliation of non-transaction expenses, that is, the amount of non-transaction expenses of AliPay is reconciled with the amount of non-transaction expenses in the bill of non-transaction expenses. Generate ERP related expense documents according to the reconciliation results.
in the internet e-commerce industry, the daily accounting problems will be relatively complicated and complicated compared with other industries. However, if you have a solid basic skills, I believe that it is not difficult for you to do accounting affairs. I hope the above methods can help you handle the financial work of e-commerce enterprises.