Common accounting entries in automobile sales: If your company pays the maintenance fee immediately after invoicing, borrow: management fee-maintenance fee, etc. Loan: bank deposit or cash, if you don't pay, borrow: management fee-maintenance fee, etc. Loan: other payables 1. Purchase and sale of vehicles 1. Buy a car and pay the manufacturer in advance. Loan: Prepaid account: bank deposit 2. Receive the purchase invoice. Payment of balance loan: tax payable for commodity purchase-VAT payable (input tax) loan: bank deposit prepaid account 3, commodity warehousing loan: commodity purchase 4, automobile sales (1), customer prepayment loan: bank deposit loan: prepayment-vehicle prepayment-other payables-collection (vehicle inspection fee, purchase tax and insurance fee charged to customers) (2 Loan: product sales income-tax payable on automobile sales income-value-added tax payable (output tax) (3) insurance premium and purchase tax payable: other payables-collection loan: cash (4) insurance premium payable: other payables-collection loan: bank deposit 5. Carry-forward sales cost: product sales cost-automobile sales cost loan: inventory goods; Car decoration sales (1) issue VAT invoice: cash loan: product sales income-tax payable on car decoration income-VAT payable (output tax); (2) Debit the carried-forward automobile decoration fee: product sales cost-automobile decoration fee credit: inventory goods; Accessories sales 650. Accessories purchase loan: commodity purchase-taxes payable on accessories-VAT payable (input tax) loan: bank deposit 2. Accessories warehousing loan: inventory commodity loan: commodity purchase-accessories 3. Accessories sales loan: accounts receivable loan: product sales income-accessories sales income loan: taxes payable-VAT payable (output tax) 4. Carry forward accessories sales cost loan: product sales cost-auto parts cost loan: inventory. Insurance claims 1. Generally, the insurance company claims for maintenance first. Debit: accounts receivable-* * Insurance company loan: main business income-maintenance income loan: payable taxes-payable value-added tax (output tax) 2. Insurance companies return (part of which is returned to other repairs) loans: bank deposit loans: accounts receivable-* * insurance company loans: other payables-refund of repair fees of other repair companies 3. Refund of repair fees from other repair companies Borrow: Other payables-Refund of repair fees from other repair companies Loan: Cash on hand 4. Carry-forward maintenance expense: product sales cost-maintenance expense loan: inventory goods-accessories loan: employee salary payable 5. After-sales maintenance (650) Receiving prepaid maintenance loan: bank deposit loan: prepayment-prepayment maintenance loan (2) Issuing maintenance invoice loan: prepayment-prepayment maintenance loan: main business income-maintenance income loan: payable tax-payable value-added tax (output tax) (3) Carrying forward maintenance expense loan: main business cost-maintenance expense loan: inventory commodity loan: employee reward payable. The warranty and maintenance expenses specified by the manufacturer (1) occur. Debit: accounts receivable-factory loan: product sales income-accessories sales income loan: product sales income-working hours income loan: taxes payable-value-added tax payable (output tax). (2) Receive fax documents from the manufacturer. Debit: prepaid loan: accounts receivable-factory.