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“我是会计”之电商网店背后的故事

近日,刘会计的公司正筹备在某电商上开设网店以促进销售,对企业来说,这是一件非常好的事情。可是刘会计却发愁了,线上销售,线下账务如何处理成了一个疑问。经过多方了解,刘会计对电商的线上销售和线下账务流程有了基础的认知。下面我们就来看下电商网店的背后到底是怎样运作的呢?

一、交易发生

当客户提交网店订单直至成功付款,钱款会暂时保管在企业店铺名下的第三方支付平台账户。此时,这笔在支付平台里的钱款是不可提取的。

二、网店发货

企业发货可以由自己的仓管或者第三方代理发货。此时,仓管或第三方代理发货方应有相应的软件和电商软件对接,做到实时库存数据读取与管理。

三、客户收货

直至客户确认收货后,企业才可以将第三方支付平台账户里的钱款提出。此时,电商平台会扣除相应的佣金。

四、客户退货

如果遇到客户退货,待收到退货后,将收入交易和发货交易进行反冲即可。

五、客户索取发票

目前的电商都可以满足一般消费者的需求开具普通增值税电子发票。如果客户需要开具增值税专用发票,客户可联系电商客服开票。

有了以上框架,刘会计开始对网店的账务处理有了信心,但仍对以下几点有所疑问。现在我们就来一一解答。

1. 何时确认收入?

1)按照《企业会计准则第14——收入》中《第二章销售商品收入》第四条

销售商品收入同时满足下列条件的,才能予以确认:

(一)企业已将商品所有权上的主要风险和报酬转移给购货方;

(二)企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;

(三)收入的金额能够可靠地计量;

(四)相关的经济利益很可能流入企业;

(五)相关的已发生或将发生的成本能够可靠地计量。

从上面的条例中我们可以看到,当企业发出货品时,同时满足以上五点,所以应在发货时就确认收入。

2)如果客户参加了折扣活动,该如何确认收入?

按照《企业会计准则第14——收入》中《第二章销售商品收入》第七条

销售商品涉及商业折扣的,应当按照扣除商业折扣后的金额确定销售商品收入金额。

商业折扣,是指企业为促进商品销售而在商品标价上予以的价格扣除

从以上条例可以看到企业确认收入的金额应该是扣除各类商业折扣后的金额。举例分录如下:

假设一件商品原价130元,折后117

借:应收账款——第三方支付平台账户   117

贷:主营业务收入                100

应交税费-应交销项税              17

3)当客户完成确认收货,电商平台需要扣除相应佣金,假设电商平台自动从企业店铺的第三方支付平台账户中扣除相应的佣金。对于账务来说,举例分录如下:

假设销售100元的商品,电商平台收取佣金5%

借:银行存款               95

销售费用——电商平台佣金   5

贷:应收账款——第三方支付平台账户         100

4)当企业完成收款,支付平台也会扣除相应的手续费,举例分录如下:

假设100元的产品,手续费为1%

借:财务费用——支付平台手续费    1

       贷:银行存款                               1

2. 如何追踪库存,结转收入和成本?

企业有三种方式可以进行发货。

1)自立仓管

自立仓管的要求就是需要企业有一套完整的,且可和电商后台对接的仓管ERP系统,这样销售订单和出库单才可以顺利形成勾稽关系,便于成本核算。

2)分销商

企业只要一次性批发货物给分销商,分销商会在月结的时候开一张销售清单给到企业用来确认收入。

3)第三方物流公司

企业店铺可以使用第三方物流公司代理发货。第三方物流平台通常有一套完整的,且可以和电商后台对接的仓管ERP系统。企业在账务处理上,存货是从自己的仓库转到物流公司仓库。此时还未完成销售,不需要确认收入。月底的时候,第三方物流公司会开具发货明细供企业店铺结算成本。

3.如何实现财务系统与仓管系统的对接?

公司了解到如果自行研发一套ERP 系统然后和该电商的订单平台对接,会耗费大量的时间和人力,于是公司让刘会计向各类ERP供应商求助。刘会计找到一家可以提供此套程序的ERP系统供应商——金蝶K/3 Cloud。据了解,金蝶K/3 Cloud有一个专门的模块,叫做“电商与分销”,用来和电商平台做对接。“电商与分销”模块可以和网店的订单做到实时对接,并可以完成拣配与发货的全部流程。另外,金蝶K/3 Cloud有完整的供应链模块可以满足仓库管理。

此时,刘会计内心已经对电商网店有较为清晰的认知,可以顺利帮助公司完成电商的财务记账工作了。

 看完上面这些如果你还有疑问,记得联络我们:

林晔女士

助理董事,会计服务

邮箱:jessielin@SBASF.com

电话:021-6186 7618

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本文容仅供参考,并不构成任何具体的业务建议。对于文中可能出现的错误或遗漏,以及由此引发的损失,中瀚石林不承担任何责任。在进行具体的业务决定之前,请咨询中瀚石林专业服务团队。中瀚石林拥有对此声明的最终解释权。

 

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    [187] => D:\XAMPP\htdocs\templates\system\html\modules.php
    [188] => D:\XAMPP\htdocs\templates\accountstaff\html\modules.php
    [189] => D:\XAMPP\htdocs\modules\mod_custom\mod_custom.php
    [190] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_custom\default.php
    [191] => D:\XAMPP\htdocs\libraries\cms\html\content.php
    [192] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\footerblock.php
    [193] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\default_url.php
    [194] => D:\XAMPP\htdocs\libraries\joomla\filter\output.php
    [195] => D:\XAMPP\htdocs\libraries\joomla\language\text.php
    [196] => D:\XAMPP\htdocs\modules\mod_accountstaff_banners\mod_accountstaff_banners.php
    [197] => D:\XAMPP\htdocs\modules\mod_accountstaff_banners\tmpl\default.php
    [198] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\mod_jux_megamenu.php
    [199] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\helper.php
    [200] => D:\XAMPP\htdocs\components\com_contact\router.php
    [201] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\tmpl\default.php
    [202] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\head.php
    [203] => D:\XAMPP\htdocs\libraries\vendor\joomla\utilities\src\ArrayHelper.php
    [204] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\message.php
    [205] => D:\XAMPP\htdocs\libraries\cms\layout\helper.php
    [206] => D:\XAMPP\htdocs\templates\accountstaff\html\layouts\joomla\system\message.php
    [207] => D:\XAMPP\htdocs\libraries\legacy\response\response.php
    [208] => D:\XAMPP\htdocs\administrator\components\com_acymailing\helpers\helper.php
    [209] => D:\XAMPP\htdocs\administrator\components\com_acymailing\compat\compat3.php
    [210] => D:\XAMPP\htdocs\administrator\components\com_acymailing\classes\cpanel.php
    [211] => D:\XAMPP\htdocs\libraries\cms\html\select.php
)