What account should be credited to the disbursement of transportation and miscellaneous expenses?

Credit: Accounts receivable Credit: There are no other receivables between cash companies. . .

Debit: Other Receivables - Company X (Freight Disbursement) Credit: Bank Deposits or Cash in Hand.

The freight disbursement shall be credited to the accounts receivable.

The freight is included in the accounts receivable account. The freight of the company's sales of goods shall be borne by the buyer, so when the revenue is recognized, it shall be charged to the buyer together with the price tax of the goods and included in the "accounts receivable". The freight on behalf of the buyer refers to the freight that should be borne by the buyer, because it is inconvenient for the carrier to collect the money from the buyer, and the seller and the merchant advance to the carrier department, and then recover the advance from the buyer.

Accounting entries for freight disbursements:

Debit: Other Receivables - Freight Advance, Credit: Bank Deposits.

When the money is received:

Borrow: Bank Deposits, Credit: Other Receivables - Freight Advance.

Selling goods and disbursing freight accounting processing:

Debit: Accounts receivable, Credit: Income from main business, Credit: Tax Payable - VAT Payable (output tax), Credit: cash on hand or bank deposits.

Scope of Accounts Receivable:

First of all, accounts receivable refers to the claims formed due to sales activities or the provision of labor services, excluding other receivables such as arrears from employees and interest receivables from debtors. Secondly, accounts receivable refers to claims in the nature of current assets, excluding long-term claims, such as the purchase of long-term bonds.

Thirdly, accounts receivable refers to the amount receivable from customers by the Company, excluding all kinds of deposit deposits paid by the Company, such as bid deposits and leased packaging deposits.

The recorded value of accounts receivable includes the contract or agreement price (except for unfairness) that should be collected from the purchaser or the recipient of labor services such as the sale of goods and the provision of labor services, the output VAT tax, and the packaging costs, transportation and miscellaneous expenses paid by the first cargo unit.

For example, on December 15, 50 pieces of product A were sold to Hongyuan factory, and the special VAT invoice indicated: the price was 15,000 yuan, the tax was 2,550 yuan, and the bank deposit was used to advance the miscellaneous expenses of 500 yuan when the product was shipped.

The full amount has not yet been received. The unit cost of product A is 200 yuan.

Accounting Entries for Sales Products: Debit: Accounts Receivable 18050 Credit: Main Business Income 15000

Tax payable – VAT payable (output tax) 2550 Bank deposit 500

The accounting entries for the advance of transportation and miscellaneous expenses are as follows:

Debit: Other receivables - a company.

Credit: Bank deposits.

The purchaser does not need to make entries for the transportation and miscellaneous expenses, but includes the transportation and miscellaneous expenses in the cost of the purchased goods.

There are three elements of accounting entries.

First, the direction of accounting (debit or credit).

2. Account name (accounting account).

Third, the amount. According to the requirements of the principle of double-entry bookkeeping, accounting entries list the corresponding accounts of both parties and their amounts for each economic transaction. Before registering accounts, the preparation of accounting entries through accounting vouchers can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of account records and facilitating post-event inspection.

Each accounting entry mainly consists of the accounting symbol, the relevant account name, summary and amount. There are two types of accounting entries: simple entries and compound entries. A single entry in a short search is also known as a "single entry".

Refers to an accounting entry that corresponds to the debit of one account and the credit of another.

Borrow: raw materials - a material 50000 + 2000 * 5000 (5000 + 5000) * 93%.

Raw material - B material 60000 + 2000 * 5000 (5000 + 5000) * 93%.

Tax payable: VAT payable - input tax 18700 + 2000 * 7%.

Credit: bank deposits 20700

1. The other party advances 2,000 yuan for miscellaneous expenses, and if you obtain a transportation ticket, you can deduct the input tax according to 7%.

2. Transportation and miscellaneous expenses are part of the purchase cost of purchased raw materials, which should be recorded in the inventory cost.

3. The transportation and miscellaneous expenses should be apportioned according to the weight of the goods, and the purchase cost of the two raw materials A and B should be included in the cost.

The first cargo unit of the enterprise pays the packaging fee and transportation and miscellaneous expenses in advance, which is included in the accounts receivable.

Sales revenue includes all ad valorem expenses on sales.

The packaging fee paid by the enterprise ** cargo unit in advance is an off-price expense, which should be included in the accounts receivable.

Because he is an off-price expense for the sale of goods, it is included in the sales revenue and recorded in accounts receivable. Other receivables.

It is recorded as a business that is not related to sales revenue.

The entries are:1When making an advance.

Debit: accounts receivable or other receivables slippery --- a certain unit.

Credit: Bank deposits or cash in hand.

2.When an advance payment is received.

Debit: Bank deposit or inventory now.

Credit: accounts receivable or other receivables - a certain unit.

The early freight of the advance section book is included in the accounts receivable account. Acting as a freight accounting entry:

Debit: Accounts receivable.

Credit: Bank deposits.

Accounting entries for the recovery of disbursement freight:

Borrow: Bank deposit.

Credit: Accounts receivable.

The treatment of whether the input tax can be deducted from the corresponding freight payment:

When selling goods, pay freight: If the goods sold are tax-exempt VAT items, simple tax calculation method and other taxes that cannot generate output tax, the freight paid cannot be deducted from the input tax even if a special VAT invoice is obtained.

When purchasing goods, pay freight: If the purchased goods are used for value-added tax exemption items, collective welfare or personal consumption, etc., the freight paid cannot be deducted from the input VAT even if the special VAT invoice is obtained.

If the purchased goods are used for VAT taxable items and an ordinary invoice is obtained, but the freight paid is subject to a special VAT invoice, the input tax on the freight can be deducted with the ticket; If the special VAT invoice is not obtained, the input tax on freight shall not be deducted.

At the time of sale, borrow: accounts receivable 18050 credit: main business income 15000 taxes payable - increase (sales) 2550

Bank Deposit 500 Carry-over Cost Borrow: Cost of Main Business 10000 Credit: Inventory Goods 10000

The freight and miscellaneous expenses paid by the ** cargo unit of the enterprise are included in the "accounts receivable" account. The accounting treatment is, 1. When selling goods and disbursing miscellaneous expenses, borrow: accounts receivable.

Credit: main business income.

Tax Payable - VAT Payable (Output Tax).

Bank deposits. 2. When recovering the payment, borrow: bank deposit.

Credit: Accounts receivable.

Guide to the Application of Accounting Standards for Business Enterprises - Accounting Subjects and Main Accounting Treatment (Cai Kuai [2006] No. 18 of the Ministry of Finance).

1122 Accounts receivable.

3. If an enterprise incurs accounts receivable, this account shall be debited according to the amount receivable, and the accounts of "main business income", "handling fee and commission income" and "premium income" shall be credited according to the recognized operating income. When accounts receivable are recovered, accounts such as "Bank Deposits" are debited and this account is credited. If the output VAT is involved, it should also be dealt with accordingly.

**The packaging fee, transportation and miscellaneous expenses paid by the cargo unit shall be debited to this account and credited to the account of "bank deposit". When the disbursement fee is recovered, the "Bank Deposit" account is debited and this account is credited.

Miscellaneous expenses for the sale of goods are included in other receivables.

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Accounting entries for freight disbursements:

Borrow: Other receivables for the banquet - advance freight.

Credit: Bank deposits.

When the money is received:

Borrow: Bank deposit.

Credit: Other Receivables - Freight Advances.

Selling goods and disbursing freight accounting processing:

Debit: Accounts receivable.

Credit: main business income.

Taxes and fees due. VAT payable (output tax.

Cash on hand or bank deposits.

The transportation and miscellaneous expenses of the socks and silver sold by the enterprise are included in the accounts receivable account. Accounts receivable refers to the amount that an enterprise should collect from the purchasing unit or the receiving labor service unit due to the sale of goods, the provision of labor services and other business activities, mainly including the price that should be collected from the relevant debtor for the sale of goods or the provision of labor services, and the packaging fees, transportation and miscellaneous expenses paid by the first cargo unit.