问题已解决
每件支付退貨費(fèi)40,這個(gè)分錄里有點(diǎn)理解不了,麻煩老師幫忙解答一下,謝謝
FAILED
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同學(xué)你好,你可以分開來(lái)寫
針對(duì)預(yù)計(jì)負(fù)債部分
借:預(yù)計(jì)負(fù)債 375(15%的退貨率)
應(yīng)交稅費(fèi)-應(yīng)交增值稅 26(實(shí)際退貨的增值稅0.4*500*13%)
貸:銀行存款 226 (0.4*500*(1+13%))
主營(yíng)業(yè)務(wù)收入 175(差額)
針對(duì)成本部分
借:庫(kù)存商品 160(0.4*400)
主營(yíng)業(yè)務(wù)成本 126(差額)
貸:應(yīng)收退貨成本 270(15%的退貨率:(400-40)*5*15%)
銀行存款 16(實(shí)際退回0.4萬(wàn)件的退貨費(fèi)用:0.4*40)
2022 05/31 12:27
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2022 05/31 13:55
老師幫忙看一下,我的分錄寫的有沒(méi)有問(wèn)題哈,感謝老師
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2022 05/31 14:07
你的解答也是沒(méi)問(wèn)題的,預(yù)計(jì)負(fù)債-應(yīng)付退貨款,不是應(yīng)付退貨成本
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