汽车4S店的 会计处理

汽车4S店的 会计处理 汽车4S店的财务 一、整车采购及销售 1、采购汽车，向厂家预付车款 借: 预付账款 贷: 银行存款 2、收到采购发票，支付余款 借: 商品采购 应交税费——应交增值税(进项税额) 贷:银行存款 预付账款 ,、商品入库 借:库存商品 贷:商品采购 ,、销售汽车 (1)收到客户预收款 借: 银行存款 贷: 预收账款-预收车款 其他应付款-代收款项(代收客户验车费和购置税及保险 费) (2)开具机动车发票 provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and 借: 预收账款——预收车款(客户) 贷: 产品销售收入——汽车销售收入 应交税费——应交增值税(销项税额) (3)代客户缴纳保险费和购置税 借: 其他应付款——代收款项 贷: 现金 (4)代客户付保险费 借: 其他应付款——代收款项 贷: 银行存款 ,、结转销售成本 借: 产品销售成本——汽车销售成本 贷: 库存商品 二、汽车装饰销售 (1)开具增值税发票 借: 现金 贷: 产品销售收入——汽车装饰品收入 应交税费——应交增值税(销项税) (2)结转汽车装饰品成本 借: 产品销售成本——汽车装饰品成本 贷: 库存商品 三、配件销售 1、配件购入 provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and 借: 商品采购——配件 应交税费——应交增值税(进项税) 贷: 银行存款 2、配件入库 借:库存商品 贷:商品采购,配件 ,、配件销售 借: 应收账款 贷: 产品销售收入——配件销售收入 贷: 应交税费——应交增值税(销项税额) ,、结转配件销售成本 借: 产品销售成本,汽车配件成本 贷: 库存商品 四、保险理赔 1、一般关于保险公司理赔维修先挂账 借:应收账款——**保险公司 贷:主营业务收入——维修收入 贷:应交税费——应交增值税(销项税额) 2、保险公司回款(保险公司回款其中有部分款是退其他修理公司的 修理费) 借:银行存款 provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and 贷:应收账款——**保险公司 贷:其他应付款——退其他修理公司修理费 3、退其他修理公司修理费 借:其他应付款——退其他修理公司修理费 贷:库存现金 4、结转维修成本 借:产品销售成本——维修 贷:库存商品——配件 贷:应付职工薪酬 五、售后维修 (1)收到预收维修款 借:银行存款 贷:预收账款——预收维修款 (2)开具维修发票 借:预收账款——预收维修款 贷:主营业务收入——维修收入 贷:应交税费——应交增值税(销项税) (3)结转维修成本 借:主营业务成本——维修成本 贷:库存商品 贷:应付职工酬谢 六、厂家规定的保修保养费用 provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and (1)发生保修保养费用 借:应收账款——厂家 贷:产品销售收入——配件销售收入 贷:产品销售收入——工时收入 贷:应交税费-应交增值税(销项税) (2)收到厂家确认电传文件 借:预付账款 贷:应收账款——厂家 七、收取各种折扣、返利的会计处理 1、汽车经销企业收取汽车生产企业与汽车销售量、销售额无必然联系的返利，如广告促销费、形象反利、硬件设施返利等，附给汽车生产企业开具的普通发票，并按5%计算缴纳营业税，作会计处理如下: 借:银行存款(或预付账款——某汽车生产企业) 贷:其他业务收入 应交税金——营业税 2、汽车经销企业收取汽车生产企业折扣，所收取的折扣，汽车生产企业在随货物开具的增值税发票中以负数列示，作会计处理如下: 借:库存商品——汽车(发票列示的正数) 库存商品——折扣(发票列示的负数) 应交税金——应交增值税(进项税)( provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and 贷:预付账款——某汽车生产企业(借方科目正负相抵数) 3、汽车经销企业收取汽车生产企业折扣，所收取的折扣汽车生产企业未在随货物开具的增值税发票中以负数列示，而在销货清单中以负数列示，作会计处理如下:借:库存商品——汽车(销货清单列示的正数)库存商品——折扣(销货清单列示的负数)应交税金——应交增值税(进项税)(发票列示的增值税合计数)贷:预付账款——某汽车生产企业(借方科目正负相抵数) 4、汽车经销企业收取汽车生产企业折扣，所收取的折扣由汽车生产企业单独开具负数增值税专用发票，作会计处理如下: 借:库存商品——折扣(负数) 应交税金——应交增值税(进项税)(负数) 贷:预付账款——某汽车生产企业(负数) 5、汽车经销企业收取汽车生产企业与汽车销售量、销售额挂钩的各种返利，附给汽车生产企业开具的普通发票，作会计处理如下: 借:库存商品——折扣(负数) 应交税金——应交增值税(进项税)(负数) 贷:预付账款——某汽车生产企业(负数) 6、每月转销“库存商品——折扣”的核算 当月应转销“库存商品——折扣”金额的计算当月应转销折扣金额=[(月初库存折扣+当月增加折扣)/(月初库存量+当月购进量)]×provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and 当月销售量 借:产品销售成本(负数) 贷:库存商品——折扣(负数) 一、整车采购及销售 1、采购汽车，向厂家预付车款 借: 预付账款 贷: 银行存款 2、收到采购发票，支付余款 借: 商品采购 应交税费——应交增值税(进项税额) 贷:银行存款 预付账款 ,、商品入库 借:库存商品 贷:商品采购 ,、销售汽车 (1)收到客户预收款 借: 银行存款 贷: 预收账款-预收车款 其他应付款-代收款项(代收客户验车费和购置税及保险 费) provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and (2)开具机动车发票 借: 预收账款——预收车款(客户) 贷: 产品销售收入——汽车销售收入 应交税费——应交增值税(销项税额) (3)代客户缴纳保险费和购置税 借: 其他应付款——代收款项 贷: 现金 (4)代客户付保险费 借: 其他应付款——代收款项 贷: 银行存款 ,、结转销售成本 借: 产品销售成本——汽车销售成本 贷: 库存商品 二、汽车装饰销售 (1)开具增值税发票 借: 现金 贷: 产品销售收入——汽车装饰品收入 应交税费——应交增值税(销项税) (2)结转汽车装饰品成本 借: 产品销售成本——汽车装饰品成本 贷: 库存商品 三、配件销售 provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and 1、配件购入 借: 商品采购——配件 应交税费——应交增值税(进项税) 贷: 银行存款 2、配件入库 借:库存商品 贷:商品采购,配件 ,、配件销售 借: 应收账款 贷: 产品销售收入——配件销售收入 贷: 应交税费——应交增值税(销项税额) ,、结转配件销售成本 借: 产品销售成本,汽车配件成本 贷: 库存商品 四、保险理赔 1、一般关于保险公司理赔维修先挂账 借:应收账款——**保险公司 贷:主营业务收入——维修收入 贷:应交税费——应交增值税(销项税额) 2、保险公司回款(保险公司回款其中有部分款是退其他修理公司的 修理费) provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and 借:银行存款 贷:应收账款——**保险公司 贷:其他应付款——退其他修理公司修理费 3、退其他修理公司修理费 借:其他应付款——退其他修理公司修理费 贷:库存现金 4、结转维修成本 借:产品销售成本——维修 贷:库存商品——配件 贷:应付职工薪酬 五、售后维修 (1)收到预收维修款 借:银行存款 贷:预收账款——预收维修款 (2)开具维修发票 借:预收账款——预收维修款 贷:主营业务收入——维修收入 贷:应交税费——应交增值税(销项税) (3)结转维修成本 借:主营业务成本——维修成本 贷:库存商品 贷:应付职工酬谢 provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and 六、厂家规定的保修保养费用 (1)发生保修保养费用 借:应收账款——厂家 贷:产品销售收入——配件销售收入 贷:产品销售收入——工时收入 贷:应交税费-应交增值税(销项税) (2)收到厂家确认电传文件 借:预付账款 贷:应收账款——厂家 七、收取各种折扣、返利的会计处理 1、汽车经销企业收取汽车生产企业与汽车销售量、销售额无必然联系的返利，如广告促销费、形象反利、硬件设施返利等，附给汽车生产企业开具的普通发票，并按5%计算缴纳营业税，作会计处理如下: 借:银行存款(或预付账款——某汽车生产企业) 贷:其他业务收入 应交税金——营业税 2、汽车经销企业收取汽车生产企业折扣，所收取的折扣，汽车生产企业在随货物开具的增值税发票中以负数列示，作会计处理如下: 借:库存商品——汽车(发票列示的正数) 库存商品——折扣(发票列示的负数) provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and 应交税金——应交增值税(进项税)( 贷:预付账款——某汽车生产企业(借方科目正负相抵数) 3、汽车经销企业收取汽车生产企业折扣，所收取的折扣汽车生产企业未在随货物开具的增值税发票中以负数列示，而在销货清单中以负数列示，作会计处理如下:借:库存商品——汽车(销货清单列示的正数)库存商品——折扣(销货清单列示的负数)应交税金——应交增值税(进项税)(发票列示的增值税合计数)贷:预付账款——某汽车生产企业(借方科目正负相抵数) 4、汽车经销企业收取汽车生产企业折扣，所收取的折扣由汽车生产企业单独开具负数增值税专用发票，作会计处理如下: 借:库存商品——折扣(负数) 应交税金——应交增值税(进项税)(负数) 贷:预付账款——某汽车生产企业(负数) 5、汽车经销企业收取汽车生产企业与汽车销售量、销售额挂钩的各种返利，附给汽车生产企业开具的普通发票，作会计处理如下: 借:库存商品——折扣(负数) 应交税金——应交增值税(进项税)(负数) 贷:预付账款——某汽车生产企业(负数) 6、每月转销“库存商品——折扣”的核算 当月应转销“库存商品——折扣”金额的计算当月应转销折扣金额provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and =[(月初库存折扣+当月增加折扣)/(月初库存量+当月购进量)]×当月销售量 借:产品销售成本(负数) 贷:库存商品——折扣(负数) 平销返利--收货方会计处理 , 政策规定:国税发1997-167号 , 概念:平销返利:生产企业或商贸企业会根据代理商销售业绩 情况，采取返利方式鼓励代理销售。 生产企业以商业企业经销价或高于商业企业经销价的价格将货物销售给商业企业，商业企业再以进货成本 或低于进货成本价格进行销售，生产企业则已返还利润等方式弥补商业企业的进销差价损失。 , 种类:现金返利;实物返利; , 会计处理思路: 增值税:购货方进项税多抵扣了，返利时应将返利部分的进项税转出; provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and 所得税:已销商品冲减主营业务成本;未销商品冲减库存商品; 1)现金返利:20万元 DR:银行存款 20000 CR:主营业务成本 17094 应交税金--增值税(进项税转出) 2906 (20000*0.17/1.17) 2) 实物返利: DR:库存商品 17094 应交税金-增值税-(进项税)2906 CR:主营业务成本 17094 应交税金--增值税(进项税转出)2906 provides venture platform, makes many youth round has venture dream, for national solution has important of employment problem. Relevant departments units carefully to discover, cultivate talent. From the perspective of Dongping, contradiction of rapid economic development and personnel shortages. Currently facing the industry transformation and upgrading, and transform and upgrade traditional industries, is the development of new industries such as tourism, logistics, e-commerce, we still lack a large number of capital operation and management of talents, the lack of technological innovation, technology transfer, product research and development, tourism services and other high-level professional and technical personnel. Especially with theIndustry further develops, the demand is growing. We must stand in the global and strategic height, with a high degree of political responsibility and historical mission, counties implement talent strategies as a major and pressing task to seize good, practical human resource development as industrial counties of the country. Departments at all levels must firmly establish the "talent is wealth, talent is competitive, talent is creativity" concept, fully aware of the extreme importance of talent, the real talent working on the agenda, the primary task of the primary resources to support the development of talent. 2 the construction of enterprisers ' as the starting point, and promote the transformation and