问题已解决
銷售退回折讓的登錄實際要退100,實際退回80元分錄怎么做
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借:庫存商品 80
應交稅費-應交增值稅(進項稅額轉出) 13.6(假設稅率13%)
貸:主營業(yè)務收入 80
應交稅費-應交增值稅(銷項稅額) 13.6
2024 09/22 16:57
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2024 09/23 11:37
我說的是這個折讓20元怎么做分錄,銷售人員銷售
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2024 09/23 11:39
借:應收賬款或預收賬款 20
貸:主營業(yè)務收入 20
同時調(diào)整成本:
借:主營業(yè)務成本 16(假設成本率80%)
貸:庫存商品 16
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2024 09/23 11:49
折讓不應該計入費用嗎
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2024 09/23 11:49
要么是沖減收入怎么是增加收入呢
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2024 09/23 11:52
折讓通常是指給予客戶的優(yōu)惠,是在收入確認之前就進行的抵減,所以是沖減收入而非增加。正確的分錄應該是:
借:主營業(yè)務收入 20
貸:應收賬款或預收賬款 20
這樣體現(xiàn)了銷售收入的減少和應收款的增加。
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2024 09/23 11:53
您說得對,折讓通常作為收入的沖減。正確的分錄應該是:
借:主營業(yè)務收入 20
貸:應收賬款或預收賬款 20
這樣準確反映了銷售收入的減少以及與客戶應收款項的變化。感謝您的指正。
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