问题已解决
老師?以舊換新,比如新冰箱7000元,舊冰箱抵減200元,會計分錄如何做呢?



你好 不知您是新冰箱買家還是賣家?
2021 07/03 11:16

來來老師 

2021 07/03 11:19
如果是買家:
先處理舊冰箱
一、借:固定資產(chǎn)清理,累計折舊,
貸:固定資產(chǎn)。
二、 發(fā)生清理費用時:
借:固定資產(chǎn)清理,
貸:銀行存款。
三、 處置的收入:
借:銀行存款等相關科目,
貸:固定資產(chǎn)清理,
應交稅費-應交增值稅(銷項稅額)。
四、 清理凈損益:
1、 如果是凈收益:
借:固定資產(chǎn)清理,
貸:營業(yè)外收入,
2、 如果是凈損失:
借:營業(yè)外支出,
貸:固定資產(chǎn)清理。

來來老師 

2021 07/03 11:19
然后買入新冰箱是按
新買入做

來來老師 

2021 07/03 11:20
如果是賣家
是賣出新冰箱
買入舊冰箱
分開計算做分錄

84784957 

2021 07/03 11:23
老師,賣家的也發(fā)一下,在看課件,謝謝

來來老師 

2021 07/03 11:34
1新冰箱銷售
借:應收賬款7000
貸:主營業(yè)務收入7000-805.31=6194.69
應交稅費-應交增值稅(銷項)7000/1.13*0.13=805.31
2買入新冰箱,假設是普票或是無票
借:原材料或是庫存商品200
貸:應收賬款200
3收錢6800
借:銀行存款
貸:應收賬款6800
