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老師你好,我們是電商貿(mào)易公司,如果我們銷售出去的貨物運(yùn)輸破損客戶拒收退回那我們要怎么賬務(wù)處理
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你好,你銷售時(shí)候所做的分錄是?運(yùn)輸破損會(huì)找運(yùn)輸公司賠償?
2019 05/26 15:45
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2019 05/26 15:47
借:發(fā)出商品 貸:庫存商品 還沒結(jié)轉(zhuǎn)成本跟收入
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2019 05/26 15:56
運(yùn)輸破損的話有部分可以讓物流公司給我們到保險(xiǎn)公司申請小額的賠償,但是我們的機(jī)器基本就沒什么用的了,后期可能會(huì)返廠維修,維修好的直接再還給我們倉庫,維修不好的五折返收
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2019 05/26 16:00
老師,這種情況下我們是重復(fù)發(fā)了貨的,那成本是不是也要重復(fù)結(jié)轉(zhuǎn)
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2019 05/26 16:02
你好,做這個(gè)分錄
借;庫存商品,貸;發(fā)出商品
借;待處理財(cái)產(chǎn)損益,貸;庫存商品
借;其他應(yīng)收款,營業(yè)外支出 ,貸;待處理財(cái)產(chǎn)損益
重新發(fā)貨的需要做收入確認(rèn),成本結(jié)轉(zhuǎn)(買家確認(rèn)收貨的情況下)
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