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首頁(yè) » 會(huì)計(jì)知識(shí) » 速遞費(fèi)屬于什么(郵寄費(fèi) 收件費(fèi)計(jì)入什么科目)

速遞費(fèi)屬于什么(郵寄費(fèi) 收件費(fèi)計(jì)入什么科目)

分類：會(huì)計(jì)知識(shí) 日期：2022-07-25 06:09 瀏覽：10 次

1.郵寄費(fèi)、收件費(fèi)計(jì)入什么科目

1、銷售部門的費(fèi)用應(yīng)計(jì)入“銷售費(fèi)用”郵電費(fèi)科目下，分錄為：

借：銷售費(fèi)用-郵電費(fèi)

貸：銀行存款/庫(kù)存現(xiàn)金

銷售費(fèi)用是與企業(yè)銷售商品活動(dòng)有關(guān)的費(fèi)用，包括包裝費(fèi)、展覽費(fèi)和廣告費(fèi)、商品維修費(fèi)、預(yù)計(jì)產(chǎn)品質(zhì)量保證損失、運(yùn)輸費(fèi)、裝卸費(fèi)等。

2、管理部門的費(fèi)用應(yīng)計(jì)入“管理費(fèi)用”郵電費(fèi)科目下，分錄為：

借：管理費(fèi)用-郵電費(fèi)

貸：銀行存款/庫(kù)存現(xiàn)金

管理費(fèi)用包括的具體項(xiàng)目有：企業(yè)董事會(huì)和行政管理部門在企業(yè)經(jīng)營(yíng)管理中發(fā)生的，或者應(yīng)當(dāng)由企業(yè)統(tǒng)一負(fù)擔(dān)的公司經(jīng)費(fèi)、工會(huì)經(jīng)費(fèi)、待業(yè)保險(xiǎn)費(fèi)、勞動(dòng)保險(xiǎn)費(fèi)、董事會(huì)費(fèi)、聘請(qǐng)中介機(jī)構(gòu)費(fèi)。

擴(kuò)展資料

屬于損益類科目的銷售費(fèi)用，也是增加時(shí)記在借方，減少時(shí)記在貸方。但不同的是，銷售費(fèi)用二級(jí)科目眾多，賬務(wù)處理時(shí)需要仔細(xì)甄別。但是在明細(xì)科目的數(shù)量上，相較于管理費(fèi)用，就有些顯得小巫見(jiàn)大巫了。

企業(yè)應(yīng)通過(guò)“銷售費(fèi)用”科目，核算銷售費(fèi)用的發(fā)生和結(jié)轉(zhuǎn)情況。該科目借方登記企業(yè)所發(fā)生的各項(xiàng)銷售費(fèi)用，貸方登記期末轉(zhuǎn)入“本年利潤(rùn)”科目的銷售費(fèi)用，結(jié)轉(zhuǎn)后，“銷售費(fèi)用”科目應(yīng)無(wú)余額。“銷售費(fèi)用”科目應(yīng)按銷售費(fèi)用的費(fèi)用項(xiàng)目進(jìn)行明細(xì)核算。

參考資料來(lái)源：搜狗百科-管理費(fèi)用

參考資料來(lái)源：搜狗百科-銷售費(fèi)用

速遞費(fèi)屬于什么會(huì)計(jì)科目

聲明:本網(wǎng)站尊重并保護(hù)知識(shí)產(chǎn)權(quán)，根據(jù)《信息網(wǎng)絡(luò)傳播權(quán)保護(hù)條例》，如果我們轉(zhuǎn)載的作品侵犯了您的權(quán)利,請(qǐng)?jiān)谝粋€(gè)月內(nèi)通知我們，我們會(huì)及時(shí)刪除。
 蜀ICP備2020033479號(hào)-4  Copyright ? 2016  學(xué)習(xí)鳥(niǎo). 頁(yè)面生成時(shí)間：2.617秒

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