Accounting points for clothing sales: Lending: bank deposit loan: main business income Business cost Loan: Inventory Bed: Main business income Loan: Main business cost Extension information: Calculating companies' income generated in daily activities such as selling goods and providing labor services. Under the "main business income" account, a detailed account shall be set up in accordance with the types of main business to perform detailed calculations. There should be no balance at the end of this account. The determination of the company's sales revenue should follow the principles of the system of power and responsibility. When the enterprise shall be provided with the provision of goods and provides labor services, at the same time, it will confirm the realization of the sales income when receiving the price or obtaining the obtaining price. . Adopting the payment of payment of payment, regardless of whether the product (product) is issued, as long as the payment has been received, the invoice billing and pick -up bill have been paid to the purchaser, that is, as the realization of sales revenue. : Adopting pre -collection payment sales methods to receive pre -collection of payment from the purchase unit. When the product (product) has been issued, it is realized as the realization of sales revenue. rn⑶采取赊销和分期收款销售方式，以本期实际收到的价款或以合同约定的本期应收价款确认销售收入的实现。 Adopt the collection of receivables or entrusted banks to collect money. When issuing products (goods) and finishing procedures, the realization of sales revenue is confirmed. Adopt the commissioned sales method, and when receiving the sales list of the sales units, confirm the realization of the sales revenue. It Adopt two cases of commissioned sales. One is to buy off the agency sales. It should be included in the company's income after signing the relevant vouchers with the agent. When receiving the sales list of the sales unit, the realization of the sales income is confirmed. 商 Adopt a commercial bill settlement sales method to confirm the realization of the sales income when receiving a commercial bill issued by the purchaser issued and accepted. 自 Adopt self -operated export sales methods to obtain cargo receipts or railway transport orders; sea transportation to obtain export ship loading bills; air transport to obtain transportation orders, and to handle export bills to banks, confirm the realization of sales revenue. Entrusting foreign trade agency export sales methods to receive the realization of the sales revenue when receiving the transportation and bank bills proof of foreign trade enterprises. 为 The method of processing large -scale machinery and equipment for other units, manufacturing large -scale machinery equipment, ships, and providing labor services. If the duration is more than 1 year, it will be confirmed to achieve the realization of sales revenue according to the completion of the progress or actual completion of the project. 下 The following behavior of an enterprise is deemed to be sales, and it should also be treated as taxable sales in accordance with regulations. Reference information Source: Baidu Encyclopedia-Main business income
Accounting score of clothing sales: borrowing: main business income loan: bank deposit or cash borrowing: main business cost Business income refers to the basic income generated by the regular and main business of the enterprise, such as the manufacturing product, non -finished products and income of providing industrial labor operations; the sales of commodity circulation enterprises; , Customer income, catering income, etc. When the main business income occurs, it is the lending party. At the end of the month, the loan from the debit to this year's profit at the end of the month. After the transfer, the main business income has no balance at the end of the month, so there is no loan difference. The cumulative column fills the cumulative amount of this period to this period. The specific situation can be treated specific. The main business income can record the amount of the incident this month or the cumulative amount column.
The problem mentioned too general 1) Borrowing: Bank deposit Loan: main business income The taxes and fees shall be paid for VAT (output tax) 2) Business cost Loan: Inventory 3) Borrowing: Main business income Loan: Main business cost
Accounting points for clothing sales:
Lending: bank deposit
loan: main business income
Business cost
Loan: Inventory
Bed: Main business income
Loan: Main business cost
Extension information:
Calculating companies' income generated in daily activities such as selling goods and providing labor services. Under the "main business income" account, a detailed account shall be set up in accordance with the types of main business to perform detailed calculations. There should be no balance at the end of this account.
The determination of the company's sales revenue should follow the principles of the system of power and responsibility. When the enterprise shall be provided with the provision of goods and provides labor services, at the same time, it will confirm the realization of the sales income when receiving the price or obtaining the obtaining price.
. Adopting the payment of payment of payment, regardless of whether the product (product) is issued, as long as the payment has been received, the invoice billing and pick -up bill have been paid to the purchaser, that is, as the realization of sales revenue.
: Adopting pre -collection payment sales methods to receive pre -collection of payment from the purchase unit. When the product (product) has been issued, it is realized as the realization of sales revenue. rn⑶采取赊销和分期收款销售方式，以本期实际收到的价款或以合同约定的本期应收价款确认销售收入的实现。
Adopt the collection of receivables or entrusted banks to collect money. When issuing products (goods) and finishing procedures, the realization of sales revenue is confirmed.
Adopt the commissioned sales method, and when receiving the sales list of the sales units, confirm the realization of the sales revenue.
It Adopt two cases of commissioned sales. One is to buy off the agency sales. It should be included in the company's income after signing the relevant vouchers with the agent. When receiving the sales list of the sales unit, the realization of the sales income is confirmed.
商 Adopt a commercial bill settlement sales method to confirm the realization of the sales income when receiving a commercial bill issued by the purchaser issued and accepted.
自 Adopt self -operated export sales methods to obtain cargo receipts or railway transport orders; sea transportation to obtain export ship loading bills; air transport to obtain transportation orders, and to handle export bills to banks, confirm the realization of sales revenue.
Entrusting foreign trade agency export sales methods to receive the realization of the sales revenue when receiving the transportation and bank bills proof of foreign trade enterprises.
为 The method of processing large -scale machinery and equipment for other units, manufacturing large -scale machinery equipment, ships, and providing labor services. If the duration is more than 1 year, it will be confirmed to achieve the realization of sales revenue according to the completion of the progress or actual completion of the project.
下 The following behavior of an enterprise is deemed to be sales, and it should also be treated as taxable sales in accordance with regulations.
Reference information Source: Baidu Encyclopedia-Main business income
Accounting score of clothing sales:
borrowing: main business income
loan: bank deposit or cash
borrowing: main business cost
Business income refers to the basic income generated by the regular and main business of the enterprise, such as the manufacturing product, non -finished products and income of providing industrial labor operations; the sales of commodity circulation enterprises; , Customer income, catering income, etc. When the main business income occurs, it is the lending party. At the end of the month, the loan from the debit to this year's profit at the end of the month. After the transfer, the main business income has no balance at the end of the month, so there is no loan difference. The cumulative column fills the cumulative amount of this period to this period. The specific situation can be treated specific. The main business income can record the amount of the incident this month or the cumulative amount column.
The problem mentioned too general
1) Borrowing: Bank deposit
Loan: main business income
The taxes and fees shall be paid for VAT (output tax)
2) Business cost
Loan: Inventory
3) Borrowing: Main business income
Loan: Main business cost
Borrow: bank deposit
loan: taxes and fees shall be paid-should be paid VAT
loan: main business income
Borrow: bank deposit
loan: main business income