Accounts receivable: mainly refers to logistics service fees receivable, warehousing rental income receivable and other accounts receivable).

Fixed expenditure: fixed property gains and losses, such as vehicle maintenance, fuel costs, depreciation, etc. The company has to pay taxes and employees' salaries.

Other expenses include staff travel expenses and business reception expenses.

Matters needing attention in month-end carry-over:

1. All expenses shall be accrued according to the accrual principle. Such as wages, welfare funds, trade union funds, education funds, interest on Ford financial loans, etc.

2. Amortize intangible assets, accrue depreciation, amortize prepaid expenses, accrue accrued expenses, etc.

3. Estimated materials (detailed accounts should be set for materials that have received invoices at the end of the enterprise period), manual settlement costs, sales costs of carried-over products, etc. (Combined with the results of inventory counting).

4. Balance all profit and loss accounts.

Extended data:

Main accounting entries of logistics enterprises:

1. Direct expenses: Debit "Logistics Cost" and its detailed accounts according to the original vouchers of direct expenses incurred by the business involved in each contract.

Borrow: logistics cost -XX contract-transportation fee (storage fee, loading and unloading fee, system development fee).

Loans: cash (bank deposits, raw materials, amortization of low-value consumables, accumulated depreciation, wages payable, welfare expenses payable, other payables, etc.). )

2. Indirect expenses: Indirect expenses are collected according to the original vouchers of indirect expenses incurred by the business involved in each contract, and it is suggested to set the transitional subject "Logistics Cost-Indirect Expenses".

Borrow: logistics cost-indirect cost-transportation fee (storage fee, loading and unloading fee, system development fee)

Loans: cash (bank deposits, raw materials, amortization of low-value consumables, accumulated depreciation, wages payable, welfare expenses payable, other payables, etc.). )

Baidu encyclopedia-month-end carry-over

Baidu encyclopedia-accounting subjects