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客戶充值5000,贈(zèng)送金額1500,客戶享受了幾折優(yōu)惠? 收款和消費(fèi)時(shí)會(huì)計(jì)分錄如何處理?謝謝
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許老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,中級(jí)會(huì)計(jì)師,經(jīng)濟(jì)師,審計(jì)師,稅務(wù)師,資產(chǎn)評(píng)估師
同學(xué)你好!折扣=5000/6500=76.92%
收到
借:銀行存款
? ? 貸:預(yù)收賬款
實(shí)際消費(fèi)
借:預(yù)收賬款
? ? ?貸:主營業(yè)務(wù)收入
? ? ? ? ? 應(yīng)交稅費(fèi)
按比例計(jì)算的
2021 10/19 19:33
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2021 10/20 09:31
老師,贈(zèng)送的1500也按預(yù)收款入賬?
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許老師 
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2021 10/20 09:33
這個(gè)贈(zèng)送? ? 是記入5000元的? ? 說是贈(zèng)送? ?其實(shí)是折扣? ? 概念要理解好? ??
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2021 10/20 09:34
折扣那就可以直接入財(cái)務(wù)費(fèi)用或者銷售費(fèi)用?
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許老師 
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2021 10/20 09:37
不是啊? ? ?不是這樣的? ?我說了? ?按比例計(jì)算后期收入的? ?折扣是后期消化掉的
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2021 10/20 09:46
老師,能不能給我細(xì)講一下,我就是沒太明白,
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許老師 
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2021 10/20 09:49
借:銀行存款? ? 5000
? ? ?貸:預(yù)收賬款? ? 5000
假如后期消費(fèi)3250元(零售價(jià))? ?實(shí)際的話? ? 按折扣金額? ? 應(yīng)該是2500元(3250/6500*5000=2500元)
則
借:預(yù)收賬款? ?2500
? ? ?貸:主營業(yè)務(wù)收入
? ? ? ? ? 應(yīng)交稅費(fèi)? ? ??
這個(gè)按13%的稅率? ? 價(jià)稅分離計(jì)算的
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2021 10/20 09:51
我給贈(zèng)送1500,客戶總額要消費(fèi)6500元,客戶后期慢慢消化,
是不是理解為如果只消費(fèi)了3500,那么就按3500/6500的比例算主營收入?
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2021 10/20 09:52
是的啊? 一切都是按比例計(jì)算的? ?零售消費(fèi)額/6500*5000
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2021 10/20 09:54
好的,老師,好像明白了,我消化一下,謝謝您
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許老師 
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2021 10/20 09:54
不客氣,如果對(duì)回答滿意,請(qǐng)五星好評(píng),謝謝
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