1. Purchasing business accounting processing:

1. Do warehousing processing based on purchase invoices and acceptance documents;

① Purchase cost accounting (advanced First out method) Purchase cost = purchase price + relevant taxes + transportation fees, etc.

Debit: Taxes payable on inventory goods - VAT payable (input tax)

Debit: Bank deposits (prepaid accounts, accounts payable, etc.)

② Purchase, sale and inventory software is recorded according to category

2. Sales business accounting processing: 1. Determination of sales revenue = sales Price Confirm the receipt of the goods and handle the accounting after receiving the money transferred from the customer's Alipay account;

① Processing involving delivery and express fees: included in the "main business income-freight"

Debit: other monetary funds - Alipay account deposits

Credit: main business income - commodities

Main business income - freight taxes payable - value-added tax payable (output tax )

Debit: Main business cost Credit: Send out goods

② Express fee paid to the express company;

Debit: Main business cost-freight< /p>

Credit: cash on hand (bank deposit)

4. Cash withdrawal from Alipay account; Debit: bank deposit Loan: other monetary funds-Alipay account deposit

5. Occurrence Sales return, when the return is received; ① Return processing debit: inventory goods credit: issue goods ② processing involving return express fees: included in "sales expenses", no invoices are recorded, and tax adjustments are made at the end of the year.

Borrow: Sales expenses, Loan: Other monetary funds - Alipay account deposits

6. Cash back for positive reviews; Borrow: Sales expenses, Loan: Bank deposits (Other monetary funds - Alipay account deposits)

7. When the customer is damaged or dissatisfied after receiving the goods; Debit: Non-operating expenses Loan: Bank deposit (other monetary funds - Alipay account deposit)

3. Cost-related accounting processing:

< p>1. Fixed fees ① Security deposit (deposit); ② Technical service fee for store B; ③ Promotion fee; ④ Data Rubik’s Cube fee; ⑤ Marketing tool fee;

2. Sales expenses ① Promotion fee; a. When recharging: Borrow: other monetary funds - account deposits, other monetary funds - Diamond account deposits, loan: other monetary funds - Alipay account deposits b. When used and consumed: borrow: sales expenses, loan: other monetary funds - through-train account deposits Other monetary funds - Diamond account deposit

② Commission; Debit: Sales expenses Loan: Other monetary funds - Alipay account deposit

3. Management expenses

4 , Financial expenses

4. Tax-related accounting processing

5. Financial statements and analysis reports