当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師好,購(gòu)進(jìn)貨物有5噸屬于非正常損耗,運(yùn)輸公司已經(jīng)給予賠償,按照市場(chǎng)銷(xiāo)售價(jià)賠償,會(huì)計(jì)分錄怎么做?



你好 借 銀行存款 貸 原材料
2022 03/27 15:44

84784977 

2022 03/27 15:51
我們付款直接扣了,所以沒(méi)有銀行存款

答疑蘇老師 

2022 03/27 15:51
你好 ,那就原材料直接按你們付多少就記多少就可以了。

84784977 

2022 03/27 15:54
原材料對(duì)方開(kāi)票是直接按照始發(fā)站的裝貨數(shù)量結(jié)算的,但運(yùn)輸過(guò)程有5噸非合理?yè)p耗,運(yùn)輸公司給予扣款之后付了運(yùn)費(fèi)。整個(gè)過(guò)程會(huì)計(jì)分錄說(shuō)一下,謝謝。

答疑蘇老師 

2022 03/27 15:56
你好,那同學(xué)需要對(duì)方發(fā)票重開(kāi),不然原材料還是需要按原來(lái)的金額來(lái)入。

84784977 

2022 03/27 16:00
主要非合理?yè)p耗怎么處理?

答疑蘇老師 

2022 03/27 16:05
你好,非合理?yè)p耗有賠償?shù)脑捠遣挥?jì)入原材料成本的,但是這里沒(méi)有紅字發(fā)票就不能沖減成本。只能計(jì)入營(yíng)業(yè)外收入。

84784977 

2022 03/27 16:08
對(duì)方按照出貨數(shù)量開(kāi)票,合同已經(jīng)約定好了,不能更改

答疑蘇老師 

2022 03/27 16:10
你好,那同學(xué)把賠償款計(jì)入營(yíng)業(yè)外收入科目。

84784977 

2022 03/27 16:11
貸:營(yíng)業(yè)外收入?借啥?

答疑蘇老師 

2022 03/27 16:13
你好 借 原材料? 貸 銀行存款 營(yíng)業(yè)外收入
