(1) The processing of delivery express fees shall be included in the "main business income-freight".
Debit: Other monetary funds - Alipay account deposit
Credit: Main business income - commodities
Main business income - freight?
< p>Taxes payable - Value-added tax payable (output tax)Debit: Main business costs?
Credit: Shipment of goods
(2 ) courier fee paid to the courier company.
Debit: Main business cost-freight
Credit: Cash in stock (bank deposit)
(3) Withdraw cash from Alipay account.
Debit: bank deposit?
Credit: other monetary funds - Alipay account deposit
Extended information:
"Main business income "The account is used to calculate the income generated by the enterprise from daily activities such as selling goods and providing services. Under the "main business income" account, detailed accounts should be set up according to the type of main business for detailed accounting. This account should have no balance at the end of the period.
Determination of the realization of the main business income of the enterprise:
⑴ Adopt the payment and pick-up sales method, regardless of whether the product (commodity) is shipped or not, as long as the payment has been received, the invoice and bill of lading will It has been handed over to the buyer, which is regarded as the realization of sales revenue.
⑵Adopt the payment in advance sales method, and receive the advance payment from the purchasing unit. Sales revenue is realized when the product (commodity) has been shipped.
⑶ Adopt credit sales and installment sales, and recognize the realization of sales revenue based on the price actually received in the current period or the price receivable in the current period as agreed in the contract.
⑷ Adopt collection and payment or entrust a bank to collect payment for sales. When the products (commodities) are issued and the collection procedures are completed, the realization of sales revenue is recognized.
⑸ Adopt the entrustment sales method, and confirm the realization of sales revenue when receiving the sales list from the sales agency.
Add ⑸ There are two situations when using the entrusted sales method. One is to buy out the sales, which should be included in the company's income after signing relevant certificates with the sales agents; the other is based on the performance of the sales agents. The realization of sales revenue is recognized only when the consignment list is received from the consignment unit.
⑹ Adopt the commercial bill settlement sales method, and recognize the realization of sales revenue when the commercial bill issued and accepted by the buyer is received.
⑺Adopt the self-operated export sales method. For land transportation, obtain the cargo receipt or railway waybill; for sea transportation, obtain the export shipping bill of lading; for air transportation, obtain the waybill and handle the export bill with the bank before confirming the sales revenue. accomplish.
⑻ Adopt the method of entrusting foreign trade agents for export sales, and confirm the realization of sales revenue when receiving the waybill and bank statement voucher issued by the foreign trade enterprise.
⑼ If the sales method is to process and manufacture large-scale machinery and equipment, ships and provide labor services for other units, and the duration is more than 1 year, the sales revenue will be recognized based on the completion progress or the actual completed project volume.
Baidu Encyclopedia-Main Business Income