With the development of the Internet, the e-commerce industry began to prosper. We all know that operating on the e-commerce platform needs to pay the corresponding fees. So what's the subject of paying service charge? What are the financial expenses? Let's have a look.
A: the service charge income of e-commerce platform should be recorded as the main business income or other business income.
If the e-commerce platform is the company's main business, the income will be included in the main business income; otherwise, it will be included in other business income
Accounting treatment of bank charges:
Bank charges are recorded in the account of financial expenses. When handling charges are generated, they are debited to financial expenses and credited to bank deposits.
The accounting entries are as follows:
Debit: financial expenses
Loan: bank deposit
Financial expenses include:
1. Interest expense refers to the net amount of interest expense (except capitalized interest) of short-term loan interest, long-term loan interest, bill payable interest, bill discount interest, bond payable interest, long-term interest payable on imported foreign equipment minus interest income from bank deposits.
2. Exchange loss refers to the difference between the bank's buying and selling price and the exchange rate used for bookkeeping caused by the settlement and sale or purchase of foreign exchange from the bank, as well as the difference between the foreign currency ending balance of various foreign currency accounts at the end of each month (quarter or year) and the RMB amount recorded in the original book according to the exchange rate at the end of the period.
3. The relevant handling charges refer to the handling charges to be paid for the issuance of bonds (excluding those to be capitalized), the bank handling charges for the drawing of bills of exchange, the handling charges for the adjustment of foreign exchange, etc., but do not include the handling charges to be paid for the issuance of shares, etc.
4. Other financial expenses, such as financial leasing expenses of fixed assets under financial leasing.
As for the subject of payment for service charge of e-commerce platform, it is mainly based on the business of e-commerce platform, whether it is included in the main business or other business income. Do you understand? The answer of this article is over.