The main business cost is the cost corresponding to the main business income, such as the purchase cost of goods sold and the direct salary of labor service providers.
Selling goods: bank deposit? Loan: income from main business? Taxes payable-Value-added tax payable (output tax) is carried forward to cost by: main business cost loan: inventory goods.
Extended data:
Installment sales: refers to a sales method in which the goods have been delivered, but the payment is recovered by installments. Under the installment sales model, enterprises.
Income shall be recognized by stages according to the date of collection agreed in the contract. At the same time, according to the proportion of the total sales cost of goods to the total sales revenue, the sales cost that should be carried forward in this period is calculated. Enterprises sell goods by installment. When issuing goods, according to the actual cost (or purchase price) of the goods, debit the "issued goods" account and credit the "inventory goods" account.
Enterprises that adopt planned cost (or selling price) accounting should also distinguish the difference between actual cost and planned cost (or purchase price and selling price). When the sales of each period are realized (including the first loan recovery), accounts receivable, bank deposits and other subjects are debited according to the amount of accounts receivable in this period, and the realized operating income is used.
Credit "main business income" and "tax payable-value-added tax payable (output tax)" according to the value-added tax indicated on the special invoice; At the same time, according to the ratio of the total cost of goods sold to the total sales revenue, calculate the operating cost that should be carried forward in this period, debit the subjects such as "main business cost" and credit the subjects of "goods issued by stages".
Baidu Encyclopedia-Main Business Cost