loan: accounts received in advance
when delivering the goods: borrow: accounts received in advance
cash (balance)
loan: main business income
tax payable-value-added tax (output tax) payable. Inventory goods
Question 2: How to account for the advance receipts of enterprise accounting is usually recorded as a liability of the enterprise: borrowing: cash or bank deposit loan: advance receipts
The rest of the unpaid bills should be recorded as "accounts receivable".
question 3: how to record the advance accounts and what original documents are attached? What you mentioned is that the income is confirmed by stages. This should be analyzed in this way. No matter whether the business is executed by stages or at one time, you confirm it by stages, and the income confirmation is generally based on invoices for the tax bureau. Therefore, the income confirmation on the current statement should be consistent with the amount invoiced in the current period, otherwise it will be in trouble, so if you confirm the income in each period, you should invoice it according to the amount and time confirmed in each period. It is recommended that you do not invoice the income in full for the first time. How much income is confirmed and how many invoices are issued. Borrow on receipt: cash 3 loan: main business income 1 advance accounts 2 attachment: 3 yuan cash payment slip, 1 yuan invoice in February and April: advance accounts 1 loan: main business income 1 attachment: 1 yuan invoice in March and May: advance accounts 1 loan: main business income 1 attachment: 1 yuan invoice. In view of the customer's request for a one-time full invoice, I suggest you. (1) According to the provisions of Article 88 of the Accounting System for Business Enterprises, the income of labor services started and completed in the same accounting year shall be recognized when the labor services are completed. If the start and completion of labor services belong to different accounting years, the results of providing labor services can be reliably estimated (that is, the total income and total cost of labor services can be reliably measured; The economic benefits related to the transaction can flow into the enterprise; The degree of completion of labor services can be reliably determined), the enterprise shall confirm the relevant labor income by the completion percentage method on the balance sheet date. Therefore, it is correct for your company to confirm its operating income by stages. (2) Your company fails to issue invoices as required. Article 33 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices stipulates that units and individuals who fill out invoices must issue invoices when business operations occur to confirm operating income, and invoices are not allowed to be issued without business operations. Therefore, your company should also issue invoices by stages. (3) According to Caishui [23] No.16 document, when units and individuals provide taxable services, transfer patent rights, non-patented technology, trademark rights, copyrights and goodwill, they charge the other party in advance (including advance payment, advance payment, prepaid expenses, advance deposit, etc., the same below), and the time when their business tax obligation occurs is the time when the advance payment is recognized as income according to the provisions of the financial accounting system. Therefore, the labor income obtained by your company can be paid business tax in installments when the labor income is confirmed.
question 4: how to account for the company's advance receipts with accounts payable? 1. If the business volume is small, advance receipts can be omitted and should be directly included in accounts receivable.
2. First of all, accounts receivable rarely have a credit balance. In accounting entries, except for the item that accounts receivable are included in advance, which will generate a credit balance, accounts receivable appearing in the credit in other accounting entries are all cases of offsetting the debit balance. This also makes it possible for the advance accounts to be directly included in the accounts receivable, because as long as there is a waiting balance of accounts receivable, it can be regarded as "advance accounts".
3. If the credit of accounts payable is included, there will be confusion. For example,
Company A receives the advance payment from Company B, and it is directly included in the "credit of accounts receivable". The accounting entry is
debit: bank deposit
credit: accounts receivable-Company B
, so that accounts receivable-Company B's credit balance appears in the accounting books, and it can be directly recorded. You don't have to look at what the borrower is, and there is no one-to-one correspondence between the borrower and the borrower in the accounting books. They are all summarized.
If the credit of accounts payable is included, the accounting entry is:
Debit: Bank deposit
Loan: Accounts payable-Company B
Summary: This is confused with accounts payable. If you don't look at the debit, you don't know whether it is payable or received in advance, and you don't know whether the company is "selling" or "buying".
Question 5: How to account for the investment funds received in advance from enterprises. Hello, Mr. Zou from the accounting school will answer this question for you.
The paid-in capital is included first, and other receivables are included when it is returned.
Welcome to my nickname-ask all the teachers in the accounting school.
Question 6: How to account for the advance fees? Now the prepaid fee is 16, yuan in cash (16 people)
Borrowing: cash on hand (or bank deposit) 16, loans: other receivables 16,
The actual cost is 3, yuan. Association subsidy 14,
Borrow: other receivables 16,
management expenses 14,
Loan: bank deposit 3,
----------------. The goods haven't arrived yet
Borrow: prepaid account
Loan: bank deposit (or cash)
Acceptance and warehousing of goods upon arrival (small-scale enterprises)
Borrow: material purchase/inventory goods
Loan: prepaid account
Borrow: raw materials (general taxpayer enterprises) Borrow: payable tax-payable value-added tax (input tax). Make up the previous payment
Borrow: advance payment
Loan: bank deposit prepayments are overpaid,
Borrow when returning: bank deposit loan: advance payment
Question 8: How to make accounts for the advance payment of the housekeeper, let's see which one is suitable for you:
One is settlement by order (the housekeeper defaults): when you make a sales order, For the remaining 1 pieces of money, you should make a receipt, choose this customer, and choose cash as the payment account. The amount is the money of 1 pieces of goods. When these 1 pieces of goods are sold to this customer next time, the receipt account of the sales list should choose prepaid account. Just fill in the amount.
you can also choose to make an order form for these 1 items, and when you sell these 1 items to customers, just transfer this order and post it.
there is another kind of settlement by amount: when this sales order is made, the quantity of goods is 1 pieces, and 2 pieces of money are filled in the collection amount, and the money will be automatically linked to this customer's current account, and the current account will be automatically written off when the goods are sold next time.
question 9: how to carry forward the accounts received in advance? The key is to see if you can pass the tax bureau's audit, if you can pass it, it will be fine, but if you can't pass it, your tax evasion is still light.
question 1: how to make an account when an invoice is issued? ① debit: bank deposit
loan: advance payment
② debit: advance payment
loan: main income
loan: tax payable and output tax.