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老師好!購進(jìn)貨物100噸(廠家已經(jīng)按照100噸開票),有5噸屬于非正常損耗,運(yùn)輸公司已經(jīng)給予賠償,按照市場銷售價(jià)賠償?shù)模ㄟM(jìn)價(jià)2000元,按照市場銷售價(jià)2300元賠償),整個(gè)會(huì)計(jì)分錄怎么做?謝謝
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借:存貨 176991.15? ??
? ? ? 應(yīng)交稅費(fèi)-增值稅-進(jìn)項(xiàng)23008.95
貸:銀行存款200000
賠償按正常的銷售記賬即可,因?yàn)槟闶前词蹆r(jià)賠償
借:銀行存款 11500
? ? ?貸:主營業(yè)務(wù)收入 10176.99
? ? ? ? ? ?應(yīng)交稅費(fèi)-增值稅-銷項(xiàng)1323.01
結(jié)轉(zhuǎn)銷售成本
借:主營業(yè)務(wù)成本 8849.56
貸:庫存商品8849.56
2022 03/27 16:45
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2022 03/27 16:48
結(jié)算運(yùn)輸費(fèi),直接扣掉了。
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2022 03/27 16:49
沒有銀行存款,借方走啥科目?
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2022 03/27 16:50
非正常損耗噸噸數(shù),不用從庫存商品減出去嗎?
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2022 03/27 16:54
借:存貨 168141.59? ??
? ? ? 待處理流動(dòng)資產(chǎn)損溢 8849.56
? ? ? 應(yīng)交稅費(fèi)-增值稅-進(jìn)項(xiàng)23008.95
貸:銀行存款200000
那就是
借:營業(yè)外支出 10000
貸:待處理流動(dòng)資產(chǎn)損溢 8849.56
? ? ? ?應(yīng)交稅費(fèi)-增值稅-進(jìn)項(xiàng)轉(zhuǎn)出1150.44
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2022 03/27 17:06
又走成營業(yè)外支出了?
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2022 03/27 22:13
是的哈,你不是直接扣了,沒有另外收錢的嗎?
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