一般物流企业会计常见分录（Common accounting of common logistics enterprises）.docVIP

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一般物流企业会计常见分录（Common accounting of common logistics enterprises）.doc

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一般物流企业会计常见分录（Common accounting of common logistics enterprises）

一般物流企业会计常见分录（Common accounting of common logistics enterprises） General logistics enterprise common accounting entries 2010-08-23 14:32:22 source: Internet General logistics enterprise common accounting entries, logistics activities including transportation / storage / handling / handling / processing / packaging / circulation with loose / information processing and other sectors, accounting and the corresponding flow of logistics enterprise, the accounting entries are as follows: Logistics is known as the third profit source, logistics activities including transportation / storage / handling / handling / processing / packaging / circulation with loose / information processing and other sectors, accounting and the corresponding flow of logistics enterprise, the accounting entries are as follows: A. Paid in capital accounting Borrow: bank deposit fixed assets intangible assets Loan: paid in capital, the shareholders Two. The main business income calculation, setting up detailed account: transportation revenue / income / revenue / handling stockpiling agency business income. Borrow: cash (bank) Credit: the main business income, transportation income (according to the need to set up three level subjects, freight revenue / income) Three. Station on the set of other receivables, proceeds between subjects can station between delivery and settlement solutions to reflect the operating income of the station and sub station. To receive substation transportation income Borrow: bank deposit Credit: other receivables -- current receipts (* *) Four. According to the station compiled daily business income summary of revenue recognition Borrow: other receivables, receipts from (* *) Credit: the main business income, transportation income Five. Advance freight Borrow: bank deposit Credit: accounts receivable in advance six. Complete the transportation task, Duotuishaobu settlement Borrow: AR --** Credit: the main business income, transportation income bank deposit Seven. The end of