Logistics expense accrual: the logistics expense is accrued according to the logistics documents, and the accrued amount is included in the logistics expense account and other payables.

2. Payment of logistics expenses: actually pay logistics expenses and offset other payables.

3. Carry forward profit and loss: close the account at the end of the current month and carry forward all logistics fees to this year's profit account.

The accounting treatment of logistics companies has the following situations:

1. When the company purchases materials, it pays the transportation fee:

Borrow: operating expenses-transportation and miscellaneous expenses

Credit: Cash on hand

2. When the company receives the transportation fee:

Debit: cash on hand, accounts receivable and bank deposits.

Loan: income from main business

3. The company accrued various taxes and fees:

Borrow: business tax and surcharges-business tax, education surcharge, urban construction tax and local education surcharge.

Income tax expense-income tax

Management fee-stamp duty

Loan: tax payable

4. If the chartered car is included in the management fee, the entry for the logistics enterprise to pay the chartered car fee is:

Debit: main business cost

Loan: Cash on hand or bank deposit.

The entry for the logistics enterprise to pay the charter fee is:

Borrow: management fee-transportation fee

Loan: Cash on hand or bank deposit.

Financial statements are divided into cash flow statement, balance sheet, income statement, tax payable statement, etc. Other sub-tables are reported according to the requirements of superiors.

This can roughly reflect the company's financial situation, operating conditions and cash flow. Generally speaking, after the end of the year, the report prepared according to the requirements of the leaders is a set of reports composed of balance sheet, cash flow statement, tax payable statement, income statement and so on.

Mastering the composition of financial statements is a preliminary understanding of the completion of financial statements, effectively distributing the completion of work tasks, and then improving the accuracy of filling out forms.

Carefully review the filling requirements of each form, understand the above filling intentions, and use the function settings of intelligent software such as Excel to set formulas, so as to realize the automatic calculation of accounting data and verify the accuracy of initial data, and improve work efficiency.