1, the United States Mission consumption
borrow: accounts receivable - United States Mission
Costs of goods sold - handling fees
credit: income from the main business
Receipt of the United States Mission payment
borrow: bank deposits
credit: accounts receivable - United States Mission
2, an Main business income to do two accounting entries .
First, recognize sales revenue
Borrow: bank deposits or accounts receivable, etc.
Loan: main business income
Taxes payable-VAT payable (output tax)
The second, carry forward the cost of goods sold
Borrow: cost of goods sold
Loan: inventory
Meituan Takeaway Notes on Accounting
(1)The invoice amount cannot be higher than the order amount.
(2) In order to enjoy the warranty service provided by the manufacturer, please issue the invoice for the goods as a breakdown. If you buy digital, cell phones and accessories, notebooks, desktops, home appliances, in order to ensure that you can fully enjoy the manufacturer to provide after-sales service (after-sales service to be based on the invoice to confirm the date of your purchase), regardless of whether you need to issue an invoice, we will be issued with a single for you, invoice content by default for the full name of the goods you order, submit the order can be modified invoice content.
(3)The invoices issued by different logistics centers cannot be combined.
(4) The amount paid by using coupons (East Coupon and Beijing Coupon) will not be invoiced; Points for Purchase does not provide invoices.
(5) If you are a non-self-pickup customer, one parcel corresponds to one invoice.
How to do the accounting for the service fee of the catering enterprise Meituan takeaway?
Answer: Borrow bank deposits
Financial expenses - fees
Loan main business income - the United States group income
Business transformation after the takeaway delivery company to provide takeaway delivery services are subject to value-added tax behavior, should be subject to value-added tax.
How to deal with the accounts of the takeaway delivery company?