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Anonymous users2024-02-06Auto 4S shop Accounting Entries:1. Prepaid car paymentDebit: Advance payment (amount).
Credit: Bank deposits (amount).
2. Receipt of purchase invoicesDebit: Inventory item (amount).
Tax Payable – VAT (input tax) payable (amount).
Credit: Accounts prepaid (amount).
3. At the time of sale1. Receive advance payment.
Debit: Bank deposit (amount).
Credit: Accounts Received in Advance - Payments received in advance for the car (amount).
Other payables – Receivables (amount).
2. Issue motor vehicle invoices.
Debit: Accounts Received in Advance - Payments received in advance for the car (amount).
Credit: main business income - automobile sales revenue (amount).
Tax Payable – VAT (output tax) payable (amount).
3. Pay insurance premiums and purchase tax on behalf of customers.
Debit: Other payables – Payments collected (amount).
Credit: Cash on hand (amount).
4. Pay insurance premiums on behalf of customers.
Debit: Other payables – Payments collected (amount).
Credit: Bank deposits (amount).
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Anonymous users2024-02-05Summary. Pro, the cost of automobile sales and service is composed of the following components: the first item, the tax paid by the car, is mainly composed of three items:
Automobile manufacturers mainly pay automobile consumption tax and value-added tax, and consumers pay purchase tax. The second item, technology transfer fee, is required for every car produced by a domestic joint venture automobile company, and I hope it can help you.
Good. Is there a cost structure diagram.
Automobile sales services, service industry.
The cost of automobile sales services is composed of the following components: the first item, the tax paid by automobiles, is mainly composed of three items: automobile manufacturers mainly pay automobile consumption tax and value-added tax, and consumers pay purchase tax.
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Anonymous users2024-02-04The cost accounting method generally adopted by automobile sales companies is the individual valuation method.
Individual Valuation Method:Refers to a method of identifying the individual costs or costs of each specific inventory or batch of inventories issued and each specific inventory issued. This method is adopted to assume that the cost flow of inventory is consistent with the physical flow, and according to each type of inventory, identify the purchase batch or production batch to which each wholesale inventory and the ending inventory belong one by one, and use the unit cost determined at the time of purchase or production as the method of calculating the cost of each wholesale inventory and the ending inventory according to the unit cost determined at the time of purchase or production.
Under this method, the actual cost of each type of inventory is used as the basis for calculating the cost of inventory issued and the cost of inventory at the end of the period.
Methods of costing:The situation of the enterprise is complex, and it is necessary to comprehensively consider the production characteristics and production steps of the specific enterprise, Zhaoyu arranges the cost calculation procedures and methods scientifically and reasonably according to the scale and level of the enterprise, and combines various cost calculation methods to achieve the best cost calculation and the best cost control.
1.Variety method: The variety method is a method that takes the finished product variety produced in a certain month of the whole factory (or a closed workshop) as the product calculation object, collects production costs, and calculates product costs.
2.Batch method: The batch method is a method of collecting production costs and calculating product costs according to product batches.
In the small batch of single-piece production enterprises, the production activities of the enterprise are basically based on the order of the order issuing work number to organize production, according to the product batch calculation of product cost, often consistent with the calculation of product cost according to the order, so the batch method is also called the order method.
3.Step-by-step carry-over method: step-by-step carry-over method, also known as sequential carry-over step-by-step method, it is a method of measuring the cost of self-made semi-finished products according to the sequence of continuous processing of products, according to the cost, expense and output records collected by the production steps, and the cost of self-made semi-finished products is carried forward sequentially with the movement of semi-finished products between the processing steps.
4.Parallel carry-forward step-by-step method: Parallel carry-forward step-by-step method refers to the method that the cost of semi-finished products is not carried forward with the transfer of the physical semi-finished products, but remains in the cost detail account of the step at which step occurs, and then transfers the cost from the cost detail account of each step until it is finally processed into a finished product.
5.Activity costing: ABC costing method is a quantitative management method that uses mathematical statistical methods to carry out statistics, arrangement and analysis, grasp the main contradictions, distinguish between the key points and the general, and thus adopt a quantitative management method according to the main characteristics of the economy, technology, etc.
6.Taxonomy: Taxonomy refers to the systematic structure of classes or groups according to their relationships, and is reflected in the system table of many categories organized according to certain principles and relationships, as the basis and tool for classification work.
Taxonomy includes cross-family forest segment classification, tree taxonomy, and so on.
Auxiliary Fang Chun Simplified Method
1.Standard costing.
2.Quota method.
3.Liability costing.
4.Calculation of the cost of co-products, by-products, and grades.
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Anonymous users2024-02-03The cost of sales of automobiles is accounted for using the individual valuation method. Goods of the same model should be considered in combination with first-in, first-out.
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Anonymous users2024-02-02ABC should be chosen. Because marketing tax is included in gross profit, the tax rate is only removed when calculating net profit.
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Anonymous users2024-02-01There is an accounting concept here, since it is a cost, it should be tax-free, so that Ben is right.
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Anonymous users2024-01-31abcd。There is also the bank's pledge car interest.
Top 10 Easy Methods for Accounting Costing.
1. No longer set up two accounts of basic production cost and auxiliary production cost separately, merge them into one production cost account, and do not set up detailed accounts according to products, but directly set up several secondary detailed accounts such as raw materials, wages and welfare expenses, electricity (fuel power), and manufacturing expenses to collect major expenses. >>>More
"4S shop" is a term that has only emerged in recent years, referring to the "four-in-one" automobile sales store, that is, a sales and service store integrating vehicle sales, spare parts, after-sales service and information feedback. >>>More
No, my car has been maintained many times in the 4S shop, and there is no room for bargaining when it is how much it is. >>>More
After the warranty period, you can buy your own engine oil for maintenance, and the mute effect of the fully synthetic engine oil car is better. The German GT engine oil I bought in my car has liquid molybdenum in it, which can greatly improve the quietness of the car by increasing the friction of the engine. In terms of power, the performance of PAO oil is also excellent, the throttle power is more natural, the shift acceleration response is sensitive, the power is sufficient, and the driving experience is better.
Buying a car from an outside car service company is mainly to go to the 4S store to pick up the car, because when buying a car through a car service company or a large customer, the company or a large customer has the right to negotiate and will get a cheaper car from the 4S store! That is to say, you may only buy one car for yourself, but the corporate customer can provide more personal purchases of vehicles! Most car service companies pick up the car through local or foreign 4S stores, but it is not excluded that there are improper ways to pick up the vehicle, so it will be cheaper to choose a car service company to pick up the car, but it is necessary to ask whether it is from the 4S store to pick up the car, whether the car can be accompanied by the whole process, under normal circumstances, there will be no problem!