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庫存商品因滯銷,折價(jià)退回供應(yīng)商,那怎做分錄
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1、企業(yè)發(fā)生折價(jià)退貨,首先沖銷收入:
借:銀行存款(紅字)
貸:主營(yíng)業(yè)務(wù)收入(紅字)
應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅額)(紅字)
2、然后確認(rèn)折價(jià)金額并沖銷成本結(jié)轉(zhuǎn):
借:主營(yíng)業(yè)務(wù)成本(紅字)
營(yíng)業(yè)外支出(折價(jià)部分)
貸:庫存商品(紅字)
2023 11/29 19:04
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2023 11/29 19:05
不是銷貨退回,是庫存商品退回去
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2023 11/29 19:06
庫存商品沒有賣出去,退回供貨商
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2023 11/29 19:13
借:銀行存款
貸:庫存商品
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2023 11/29 20:21
折價(jià)差額入什么科目啊
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2023 11/29 20:22
這個(gè)可以計(jì)入財(cái)務(wù)費(fèi)用里面
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2023 11/29 22:55
不是營(yíng)業(yè)外支出嗎
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2023 11/30 09:47
營(yíng)業(yè)外支出這個(gè)也可以的
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