How to account for the income of the US Mission?

how to account for the income of meituan?

Debit when Meituan consumes: accounts receivable-Meituan's

sales expenses-handling fees

Loan: main business income

Debit when receiving Meituan's money

Loan: bank deposit

Account receivable-Meituan

2. Two accounting entries should be made for a main business income. Confirm sales income

borrow: bank deposits or accounts receivable

loan: main business income

payable taxes-payable value-added tax (output tax)

second, carry forward sales cost

borrow: main business cost

loan: inventory goods

How to deal with the discount of the hotel group?

The discount of the hotel group can be judged as a "commercial discount".

The actual transaction price after deducting the commercial discount from the commercial quotation is the entry value of accounts receivable, and the commercial discount has no influence on accounting. According to the enterprise accounting system, if an enterprise sells goods by means of commercial discount, the commodity income should be measured according to the final transaction price.

Therefore, there is a discount for the hotel group. It can be judged as follows:

Debit: bank deposit

Loan: main business income

Taxes payable-VAT payable (output)

Generally speaking, The accounting treatment of hotel Meituan is as follows:

1. When Meituan spends money,

Debit: accounts receivable-Meituan's sales expenses-handling fee

Loan: main business income

2. When receiving Meituan's money,

Debit: bank deposit

Loan: accounts receivable-Meituan

Note: