In today's society, mobile phones are becoming more and more important in People's Daily life. The reason for this is that there are various kinds of mobile phonesAPPIt has brought convenience to our life, such as the emergence of many platforms in recent years. How to define the goods sales on the platform consignment? And how to do accounting?

First of all, consignment sales of goods on the platform belong to consignment sales, which means that a company entrusts other units to sell its products on its behalf. Secondly, how to deal with the accounting, depends on how to sign the contract of consignment sales.

situation1: is regarded as a buyout method

The principal and the entrusted platform shall sign an agreement, and the principal shall receive the payment for the goods sold on commission according to the agreed price. The actual selling price may be determined by the entrusted platform itself, and the difference between the actual selling price and the agreed price shall be owned by the entrusted platform. In this way, the commission platform will sell the commodities at a higher price, and settle the settlement with the entrusting party according to the agreed price, without charging additional commission fees. In this case, the risk compensation of the goods is also handed over to the entrusted platform when the goods are handed over to the entrusted party. So the client needs to recognize the revenue when it sends out the goods.

For example, Enterprise A entrusts platform B to sell productsAcommodity100At the agreed price200yuan/Piece settlement. Cost of the commodity120yuan/Item, VAT rate17%. The actual selling price of enterprise B is240yuan/There will be no additional handling charge.

When the goods are sent out, the accounting treatment of enterprise A:

Borrow: Accounts receivable -- B platform enterprise 23 400

Loan: income from main business20 000

Taxes payable -- VAT payable (output tax)3 400(20 000×17%)

And Platform B enterprises will be deemed to have purchased:

Borrow: Goods in stock20 000

       Taxes payable -- VAT payable (input tax) 3 400

Loan: Accounts payable -- Enterprise A 23 400

situation2: Service charge method

A sales method in which the commission platform charges commission fees to the principal based on the quantity of commodities sold on commission. The entrusted platform sells goods in strict accordance with the price set by the principal and only charges commission fees. In this mode of sale, the risk reward of the goods is not transferred because the entrusted platform sells the goods at the price specified by the principal. So the entrusting party can only recognize the revenue when it receives the consignment list.

For example, enterprise A entrusts enterprise B to sell on platformAcommodity100Agree on the price200yuan/Item, the cost of the good120yuan/Platform B sells them to customers at the agreed price, and Platform A sells them at the selling price10%Pay the commission fee of Platform B. Platform B has sold all of A's products and issued a consignment list to A

1When the goods are sent out, the accounting treatment of Enterprise A:

Borrow: sell goods on commission 12 000

Credit: goods in stock12 000

2When receiving the consignment list:

Borrow: Accounts receivable -- B platform enterprise23 400

Loan: income from main business20 000
              Taxes payable -- VAT payable (output tax)3 400(20 000×17%)

Platform B enterprise processing:

1, receivedAMerchandise:

Borrow: goods sold on commission 20 000

Loan: goods sold on commission 20 000

2When actually selling goods to other countries:

Borrow: bank deposit 23 400

Loan: Accounts payable -- Enterprise A 20 000

       Taxes payable -- VAT payable (output tax)3 400(20 000×17%)

Tax payable -- VAT payable (input tax)3 400

Loan: Accounts payable -- Enterprise A3 400

3When making payment to Enterprise A and calculating commission commission fee:

Borrow: Accounts payable -- Enterprise A23 400

Loan: bank deposit21 400

       Main business income (or other business income)1886.79

       Taxes payable -- VAT payable (output tax)113.21

It can be seen that how to conduct accounting treatment needs to be determined according to the consignment sales contract signed between the production company and the platform enterprise.

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