1. Procurement business accounting:

1. According to the purchase invoice and the acceptance receipt, the warehouse is processed and recorded by category

Purchase cost = purchase price + related taxes and fees + transportation fees, etc.

Debit: Inventory

Taxes payable - VAT payable (input tax)

Credit: Bank deposits (prepaid expenses, accounts payable, etc.)

II. Accounting treatment of sales business:

1. Accounting treatment when sales are completed and goods are shipped;

Debit: Shipped goods

Credit: Inventory

2. Determination of sales revenue = selling price × (1-r% trade discount) ÷ 1.17

1. Amazon site operating costs

Take the US site clothing category I do as an example. Excluding the costs of various materials that may need to be prepared before registration, the following are the expenses I must spend to operate Amazon:

(1) Fixed costs

Usually, monthly rent is a fixed cost and will not change;

(2) Variable costs

Variable costs are costs that may change due to product or policy or other changes. I have made a rough summary of the costs I currently spend;

How to do accounting for Amazon e-commerce finance

How to account for cross-border e-commerce income

There are two types of cross-border e-commerce models, one is to prepare stocks in the bonded area, and the other is direct mail. But no matter which method is used, its products are tax-free commodities, so when making accounting entries, there is no need to accrue value-added tax, which is different from the sales of bulk goods trade.

Under this business model, only corporate income tax is levied, and the value-added tax is borne and paid by consumers, and the company plays the role of collecting and paying on behalf of others.

Debit: Bank deposits

Credit: Main business income--cross-border e-commerce (secondary accounts can be named by themselves)

Received tax payment

Debit: Bank deposits

Credit: Other accounts payable--cross-border travel and mail tax payment on behalf of others (secondary accounts can be named by themselves)

Payment of taxes

Debit: Other accounts payable--cross-border travel and mail tax payment on behalf of others (secondary accounts can be named by themselves)

Credit: Bank deposits