For orders with orders, how to deal with them in financial accounting?

Answer: Receiving: Borrowing: Other monetary funds-Alipay.

Credit: other payables

Taxes payable-VAT payable (output tax) Whether to pay VAT for bills, please consult the tax administrator for refund:

Debit: Other payables

Loans: bank deposits, etc.

How do e-commerce companies purchase goods?

Carry out warehousing treatment according to the purchase invoice and the acceptance warehousing document;

(1) Purchasing cost accounting (first-in, first-out method) Purchasing cost = purchasing price+related taxes+transportation fee, etc.

Borrow: Taxes payable for inventory goods-VAT payable (input tax)

Loans: bank deposits (prepayment, accounts payable, etc.). )

(2) billing software accounting by category.

Billing accounting treatment

At present, the e-commerce business of enterprises generally has the phenomenon of swiping a bill (swiping a bill means buying one's own products to achieve the purpose of improving the ranking and praise of stores).

The financial impact of billing mainly includes the increase of sales revenue and billing expenditure.

Next, please tell us how JD handles the accounts. COM's brush list method.

The main process is as follows:

A. Enterprises use personal accounts of relatives and friends to buy their own products in JD.COM.

B. The individual receives the purchased products with a bill and an invoice issued by JD.COM, which belongs to the enterprise, and pays the goods to the delivery personnel in JD.COM.

C. The individual returns the product to the enterprise, and the enterprise pays the payment to the individual in cash;

D. At the end of the month, the enterprise settles accounts with JD.COM, and the enterprise issues a sales invoice to JD.COM (the invoice includes the total amount of the bill), and JD.COM pays the payment to the enterprise account.

E.JD.COM doesn't know about the enterprise's brushing behavior, and it is impossible for JD.COM to know.

Summarized as:

1. logistics: the enterprise is out of the warehouse in JD. COM-When an individual purchases, JD.COM delivers the goods to the individual-the individual returns the products to the enterprise after receiving them; (i.e. enterprise -JD. COM- individual-enterprise) _;

2. Cash flow: the enterprise pays the payment to the individual in cash-the individual buys the product in JD.COM and pays the payment to Jingdong. The enterprise will settle accounts with JD.COM at the end of the month, and JD.COM will pay the payment to the enterprise. Namely: (enterprise-individual-JD.COM. COM-enterprise)