问题已解决
老師!我想問,銷售的成本怎么沖減到實際成本?廠家返利怎么掛賬?
FAILED



你好,同學(xué)。
返利,如果沒有銷售沖減庫存商品
如果已經(jīng)銷售,沖減營業(yè)成本處理
2022 08/28 10:06

84784976 

2022 08/28 10:14
老師銷售出去的沖減成本怎么做分錄?

84784976 

2022 08/28 10:14
廠家返利是這個月或者后幾個月才能返,先掛賬,怎么做分錄?

陳詩晗老師 

2022 08/28 10:14
借,應(yīng)付賬款等
貸,主營業(yè)務(wù)成本

84784976 

2022 08/28 10:40
借:應(yīng)付賬款100
貸:營業(yè)成本100
為什么是應(yīng)付賬款?這個款購入時已經(jīng)付完了

陳詩晗老師 

2022 08/28 10:41
等
用的是,對方給錢你就銀行存款

84784976 

2022 08/28 10:49
老師,那另外那400廠家的返利怎么做呢?

陳詩晗老師 

2022 08/28 11:23
這個要看對方是用什么還給你的撒,你也沒有說。

84784976 

2022 08/28 13:13
廠家直接返進貨時的差額,比如10元進的,返5元,就返給我們現(xiàn)金5元,會在下一次進貨時在貨款中扣除

陳詩晗老師 

2022 08/28 13:15
那你就是借應(yīng)付贓款呀,你后面再買貨的時候,你就相當于直接減少應(yīng)付賬款的金額,來確定你欠的錢,再給錢就行了。

84784976 

2022 08/28 13:25
借方是預(yù)付賬款不行嗎?代表廠家應(yīng)返回的折扣,老師那貸方走什么科目?

陳詩晗老師 

2022 08/28 16:43
借方可以是應(yīng)付賬款,可以是預(yù)付賬款,這個看你的實際。

陳詩晗老師 

2022 08/28 16:43
貸方的話,如果說你出事了,就是主營業(yè)務(wù)成本沒有出售,就是庫存商品。
