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老師,這個(gè)分錄是不是借銀行存款6400銷售費(fèi)用1490貸預(yù)收賬款789對(duì)嗎?
FAILED
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你好,同學(xué),會(huì)計(jì)處理沒有問題。
2024 05/16 16:01
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2024 05/16 16:29
審計(jì)說(shuō)的,不這么做,直接沖收入是啥意思?那怎么做分錄?我暈了
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2024 05/16 16:40
你好,同學(xué),別著急,我看一下。
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2024 05/16 16:41
好的老師您趕緊看一下吧
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2024 05/16 19:45
你好,同學(xué)!久等了,抱歉!
收到儲(chǔ)值金額,借:銀行存款 6400
貸:合同負(fù)債 6400
實(shí)際消費(fèi)時(shí)相當(dāng)于給客戶打折,
借:合同負(fù)債
貸:主營(yíng)業(yè)務(wù)收入
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2024 05/16 19:46
不知道你們審計(jì)說(shuō)的是不是這個(gè)意思!你也可以把審計(jì)的處理發(fā)過來(lái)我們一起看一下!
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2024 05/16 19:55
他說(shuō)的是這樣子做的
FAILED
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2024 05/16 20:18
你好,同學(xué),我不太贊同這個(gè)處理方法,保留個(gè)人意見。理由:按照新收入準(zhǔn)則,此時(shí)收到客戶的儲(chǔ)值款,并未向客戶轉(zhuǎn)讓商品,不能夠確認(rèn)收入,應(yīng)當(dāng)在客戶實(shí)際消費(fèi),取得商品控制權(quán)時(shí)確認(rèn)收入。
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2024 05/16 20:19
我自己也暈了
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2024 05/16 20:26
其實(shí)他這么記比較簡(jiǎn)單,不會(huì)影響最終收入金額。只是不符合新收入準(zhǔn)則要求。同學(xué)有空可以看下新收入準(zhǔn)則這一章的內(nèi)容。
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2024 05/16 20:26
啥叫新收入準(zhǔn)則
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2024 05/16 20:29
同學(xué)可以參考中級(jí)會(huì)計(jì)職稱考試的會(huì)計(jì)教材,上面收入那章有講解。
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