The e-commerce accounting of the Douyin platform mainly includes the accounting of operating income, sales costs, inventory and other expected income.

First, the confirmation of accounts receivable and other receivables should be based on the sales contract, invoice, warehouse entry and product delivery order of the Douyin platform to confirm accounts receivable and other receivables; secondly, the confirmation of accounts payable and other payables should be based on the purchase contract, invoice and purchase warehouse entry order of the Douyin platform to confirm accounts payable and other payables;

Thirdly, the accounting of shipped goods is based on the purchased materials as the expense voucher, the warehouse entry and delivery order of the shipped goods as the amount voucher, and the accounting results of the shipped goods are calculated with the sales receipts;

Finally, the accounting of taxable expenses should be based on the tax exemption and reduction agreement between the buyer and seller, special invoices and invoice contents under the relevant tax invoices of the Douyin platform, and the final tax amount is determined through the report designated by the tax department.