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首頁 » 會計知識 » 預(yù)付運費(請問物流運費的會計分錄有哪些?)

預(yù)付運費(請問物流運費的會計分錄有哪些?)

分類：會計知識 日期：2022-07-07 03:00 瀏覽：48 次

1.請問物流運費的會計分錄有哪些?

不涉及稅務(wù)時，運費的會計分錄：

借：原材料等

貸：銀行存款等

2、進(jìn)貨，對方支付運費，分兩種情況；一是對方付運費，跟本企業(yè)無關(guān)，不做會計分錄；二是對方代墊運費，實際還是本企業(yè)付運費，會計分錄：

若貨款未付，借：原材料

貸：應(yīng)付賬款（含對方代墊的運費）

若支付貸款，借：原材料

貸：銀行存款（含對方代墊的運費）

3、支付給快遞公司的運費，計入貨物成本

貸：銀行存款等。

預(yù)付的運費會計科目,預(yù)付設(shè)計費的會計科目,預(yù)付差旅費屬于什么會計科目

2.付運費應(yīng)記什么會計科目?

營業(yè)費用是指企業(yè)在銷售產(chǎn)品和提供勞務(wù)等日常經(jīng)營過程中發(fā)生的各項費用以及專設(shè)銷售機構(gòu)的各項經(jīng)費。

包括：運輸費、裝卸費、包裝費、保險費、廣告費、展覽費、租賃費（不包括融資租賃費），以及為銷售本公司商品而專設(shè)銷售機構(gòu)的職工工資、福利費、辦公費、差旅費、折舊費、修理費、物料消耗、低值易耗品的攤銷等。 企業(yè)支付的運費分為購貨和銷售貨物的運費。

購貨支付的運費商業(yè)企業(yè)計入當(dāng)期費用，生產(chǎn)企業(yè)計入購貨成本，不能準(zhǔn)確劃分的也可以計入當(dāng)期的營業(yè)費用，銷售貨物發(fā)生的運費一律計入營業(yè)費用。

預(yù)付,運費,會計科目

3.運費會計分錄

1、自己支付的進(jìn)貨運費，計入采購貨物成本 借：原材料（庫存商品等科目） 借：應(yīng)交稅費---應(yīng)交增值稅（進(jìn)項稅額）貸：銀行存款等 2、進(jìn)貨，對方支付運費，分兩種情況；一是對方付運費，跟本企業(yè)無關(guān)，不做會計分錄；二是對方代墊運費，實際還是本企業(yè)付運費，會計分錄：若貨款未付，借：原材料（庫存商品等科目） 借：應(yīng)交稅費---應(yīng)交增值稅（進(jìn)項稅額）貸：應(yīng)付賬款（含對方代墊的運費）若支付貨款，借：原材料（庫存商品等科目） 借：應(yīng)交稅費---應(yīng)交增值稅（進(jìn)項稅額）貸：銀行存款（含對方代墊的運費）3、支付給快遞公司的運費，計入貨物成本 借：原材料（庫存商品等科目） 借：應(yīng)交稅費---應(yīng)交增值稅（進(jìn)項稅額）貸：銀行存款等4、收取運費借：銀行存款（或庫存現(xiàn)金、其他應(yīng)收款等）貸：主營業(yè)務(wù)收入（或其他業(yè)務(wù)收入）貸：應(yīng)交稅費---應(yīng)交增值稅（銷項稅額）。

4.運費屬于那種會計科目,一般在會計分錄里面怎么寫

屬于“費用”，視運費發(fā)生部門可以入“營業(yè)費用”或者“管理費用”核算。

購進(jìn)原材料的運費，可以計入原材料采購成本，銷售商品的運費計入銷售費用。

擴展資料：

運費，是指在海上運輸中，托運人、承租人或其他有關(guān)方對承運人提供的運輸服務(wù)所支付的報酬。有多種分類：按支付時間分，有預(yù)付運費和到付運費；按航程分，有直航運費、轉(zhuǎn)船運費、一程運費和二程運費；按運費限額分，有最低運費和最高運費，等等。支付運費是托運人的最主要義務(wù)。通常情況下，班船運費由托運人支付。

原材料或固定資產(chǎn)產(chǎn)生的運費，一般是分別計入原材料或固定資產(chǎn)的購進(jìn)成本；如果是銷售過程發(fā)生的運費，一般是計入銷售費用。

根據(jù)：《企業(yè)會計準(zhǔn)則第1號——存貨》應(yīng)用指南 第六條 存貨的采購成本，包括購買價款、相關(guān)稅費、運輸費、裝卸費、保險費以及其他可歸屬于存貨采購成本的費用，所以采購過程中的運費構(gòu)成采購成本，入“原材料”。

參考資料：

5.墊付運費會計分錄

1.墊付時：借：其他應(yīng)收款（應(yīng)收賬款）-XX單位貸：銀行存款（現(xiàn)金）2.收回墊付的運費：借：銀行存款（現(xiàn)金）貸：其他應(yīng)收款（應(yīng)收賬款）-XX單位編制格式第一：應(yīng)是先借后貸，借貸分行，借方在上，貸方在下；第二：貸方記賬符號、賬戶、金額都要比借方退后一格，表明借方在左，貸方在右。

會計分錄的種類包括簡單分錄和復(fù)合分錄兩種，其中簡單分錄即一借一貸的分錄；復(fù)合分錄則是一借多貸分錄、多借一貸以及多借多貸分錄。需要指出的是，為了保持賬戶對應(yīng)關(guān)系的清楚，一般不宜把不同經(jīng)濟業(yè)務(wù)合并在一起，編制多借多貸的會計分錄。

但在某些特殊情況下為了反映經(jīng)濟業(yè)務(wù)的全貌，也可以編制多借多貸的會計分錄。擴展資料處理分錄1、本科目核算企業(yè)確認(rèn)的應(yīng)從當(dāng)期利潤總額中扣除的所得稅費用。

2、本科目可按“當(dāng)期所得稅費用”、“遞延所得稅費用”進(jìn)行明細(xì)核算。3、所得稅費用的主要賬務(wù)處理。

①資產(chǎn)負(fù)債表日，企業(yè)按照稅法規(guī)定計算確定的當(dāng)期應(yīng)交所得稅，借記本科目（當(dāng)期所得稅費用），貸記“應(yīng)交稅費――應(yīng)交所得稅”科目。②資產(chǎn)負(fù)債表日，根據(jù)遞延所得稅資產(chǎn)的應(yīng)有余額大于“遞延所得稅資產(chǎn)”科目余額的差額，借記“遞延所得稅資產(chǎn)”科目，貸記本科目（遞延所得稅費用）、“資本公積――其他資本公積”等科目。

參考資料來源：百度百科-會計分錄。

預(yù)付運費會計科目

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