1. Accounting of paid-in capital,

Debit: bank deposits, fixed assets, intangible assets,

Loan: paid-in capital-shareholders,

2. Accounting of main business income includes the following detailed subjects: transportation income/loading and unloading income/warehousing income/agency business income.

Debit: cash on hand, bank deposits, accounts receivable, etc.

Loan: main business income-transportation income (three-level subjects can be set according to needs, freight income/other income),

Loan: tax payable-value-added tax payable-output tax,

3. Other accounts receivable-income transactions can be set up between the master station and the substation to reflect the settlement and liquidation of the operating income of the master station and the substation.

Receive transportation income from substation,

Debit: bank deposit,

Loans: other receivables-income transactions,

4. According to the daily report of operating income compiled by the substation, summarize and confirm the operating income regularly.

Debit: other receivables-income transactions,

Loan: main business income-transportation income,

Loan: tax payable-value-added tax payable-output tax,

5. prepaid freight,

Debit: bank deposit,

Loan: accounts received in advance,

Six. Complete the transportation task and make up the settlement.

Debit: accounts received in advance,

Loan: main business income-transportation income bank deposit

Loan: tax payable-value-added tax payable-output tax,

Seven. Carry forward this year's profit at the end of the month

Accounting other business income, accounting passenger service/package rental/fixed assets rental/technology transfer/auto repair/material sales and other income, and set up secondary subjects according to them.

Debit-related subjects

Credit this account

At the end of the month, the balance of this account will be transferred to this year's profit, and there will be no balance in this account after the transfer.