How to keep an account of receipt and issue documents?

Borrow: stock goods?

Loans: bank deposits (accounts payable)

When leaving the warehouse:

Borrow: the main business cost?

Loan: inventory goods?

When selling:

Debit: Bank deposits (accounts receivable)

Loan: income from main business

An enterprise shall set up the subject of "main business cost" and make detailed accounting according to the main business type, which is used to calculate the actual costs incurred by the enterprise due to daily activities such as selling goods, providing services or transferring the right to use assets, debit this subject and credit the subjects such as "goods in stock" and "labor cost".

Extended data

Confirm the operating income realized in this period.

Realized main business income shall be accounted for according to the price actually received or receivable.

Meet the income recognition conditions and confirm the operating income realized in the current period.

Operating income should be debited to such subjects as "bank deposits", "accounts receivable" and "notes receivable" according to the actual price received or receivable.

Credit "main business income" according to the realized business income; According to the value-added tax indicated on the special invoice, credit the subject of "tax payable-value-added tax payable (output tax)"; Generally speaking, the current sales receipts should offset the current operating income. Enterprises should debit the subject of "main business income" according to the business income that should be deducted and the VAT output tax that should be deducted according to the special invoice.

Baidu Encyclopedia-Main Business Cost