1. When collecting money: debit: bank deposit.

Credit: accounts received in advance

2. At the time of delivery: borrow: send the goods.

Loans: Goods in stock

3. When the invoice is issued or the sale is completed.

Debit: accounts received in advance

Loan: Taxes payable

Loan: income from main business

Carry-forward cost debit: main business cost.

Borrowing: sending and purchasing goods in the production process 1: materials in transit, raw materials, products in process, labor costs, entrusted processing materials, etc.

2. For sale: goods in stock, delivered goods, goods delivered by installments, consigned goods, etc.

3. Auxiliary inventory: packaging materials, low-value consumables and so on. The detailed account of the issued goods is XXX goods. In order to clearly know who the goods are sent to, the accounting subjects can be as follows: borrowing: issuing goods -XXX goods (XXX company) lending: inventory goods -XXX goods. Goods issued: refers to the finished products issued by enterprises through collection, acceptance and settlement.

Goods issued in installments: refers to the actual cost of products issued by enterprises in installments. Refers to the sales method that the goods have been delivered, but the payment is recovered by stages. Products, commodities and materials that have been issued by enterprises but have not yet realized income under the installment sales method. Under the installment sales model, the sales enterprise should deliver the goods first according to the contract, then recover the payment by installments, and confirm the sales revenue by installments according to the payment date agreed in the contract. For goods that have not yet realized income but have been issued, the subject of "goods issued by stages" should be set up to calculate the cost of goods that have been issued but have not been carried forward. When an enterprise issues goods, according to the actual cost of goods and products, it debits the subject of "goods issued by stages" and credits the subject of "goods in stock"; When the sales revenue is confirmed by installments according to the collection date agreed in the contract, the sales cost that should be carried forward in this period is calculated according to the proportion of the total sales cost of goods to the total sales revenue, and the account of "main business cost" is debited and the account of "goods issued by installments" is credited. The debit balance at the end of this course reflects the actual cost of products, commodities and materials that have been issued by the enterprise but have not yet realized income, and is incorporated into the "inventory" item of the balance sheet. The returned goods shall be debited to the subject of "Inventory Goods" according to the actual cost (or purchase price) or planned cost (or selling price) of the returned goods and credited to the subject.

The appendix of the new accounting standards for business enterprises stipulates that the subject of "goods issued" is used to calculate the actual cost or planned cost of goods issued by enterprises that do not meet the conditions for revenue recognition. For issued goods that do not meet the conditions for revenue recognition, the "issued goods" account shall be debited and credited to the "inventory goods" account according to the actual cost or planned cost of the issued goods. When the conditions for revenue recognition are met, the subject of "main business cost" should be borrowed and the subject of "commodity" should be loaned. If the planned cost or selling price is used for accounting, the product cost difference or commodity purchase and sale price difference that should be shared should also be carried forward. The debit balance at the end of this course reflects the actual cost or planned cost of the goods issued.

accounting treatment

(1) At the time of delivery

Borrow: delivery

Loans: Goods in stock

(2) When revenue is recognized

Borrow: bank deposits, etc.

Loan: income from main business

Loan: Taxes payable-VAT

(3) Carry-over cost

Debit: main business cost

Credit: issued goods For issued goods that do not meet the conditions for revenue recognition, such as finished goods issued by collection and acceptance settlement, the goods have been out of the warehouse, but the commodity ownership certificate has not been transferred, and the remittance notice from enterprise B has not been received, so enterprise A cannot confirm the income, so enterprise A should do the following accounting treatment: Debit: issued goods credit: the inventory has been sold, but the inventory has not been sold, so the difference is opposite. Theoretically, after the goods are dispatched, the income should be confirmed and the tax should be calculated. In practical work, unless there are special circumstances, the income is only recognized after the invoice is issued. Goods issued: refers to the finished products issued by enterprises through collection, acceptance and settlement. Goods issued by installments: refers to the actual cost of products issued by enterprises through installment sales. Refers to the sales method in which the goods have been delivered, but the payment is recovered in installments.

Under the installment sales mode, the products, commodities and materials issued by the enterprise but not yet realized the income are delivered by installment sales. The sales enterprise delivers the goods first according to the contract, and then recovers the payment by installments, and confirms the sales income by installments according to the collection date agreed in the contract. For goods that have not yet realized income but have been issued, the subject of "goods issued by stages" should be set up to calculate the cost of goods that have been issued but have not been carried forward. When an enterprise issues goods, it is priced according to the actual cost of the goods and products.

Borrow: goods/goods are paid in installments.

Loans: Goods in stock

While confirming the sales revenue by stages according to the collection date agreed in the contract, the sales cost that should be carried forward in this period is calculated according to the proportion of the total sales cost of goods to the total sales revenue.

Debit: main business cost

Loan: installment payment of goods/goods.

The debit balance at the end of this course reflects the actual cost of products, commodities and materials that have been issued by the enterprise but have not yet realized income, and is incorporated into the "inventory" item of the balance sheet.

If the goods are returned, they should be returned according to actual cost (or purchase price) or planned cost (or selling price).

Borrow: inventory goods

Lending: the concept and confirmation of goods issued by installment/inventory. Inventory refers to the finished products or commodities held by enterprises for sale in their daily production activities, materials and materials consumed in products, production processes or provision of services. If an asset item is to be confirmed as inventory, it must first meet the definition of inventory; Secondly, it is necessary to meet the confirmation conditions of inventory, that is, the economic benefits contained in inventory are likely to flow into the enterprise, and the cost of inventory can be measured reliably.