问题已解决
另一題題目解析中說(shuō),已發(fā)生現(xiàn)折的,財(cái)費(fèi)
FAILED
FAILED
FAILED



現(xiàn)金折扣,這要分銷售方和采購(gòu)方的不同,采購(gòu)方是沖財(cái)務(wù)費(fèi)用,銷售方則是沖減的銷售收入。
2022 08/02 11:16

m64663988 

2022 08/02 13:48
老師可以把兩個(gè)分錄寫(xiě)一下嗎 或者舉個(gè)例子,那個(gè)數(shù)值不太懂

財(cái)會(huì)老師 

2022 08/02 15:40
假設(shè)銷售價(jià)格100元不考慮稅金,10天回款,給予2%的折扣?
銷售方的現(xiàn)金折扣直接沖減了主營(yíng)業(yè)務(wù)收入,分錄如下:
借:應(yīng)收帳款100*0.98
貸:主營(yíng)業(yè)務(wù)收入 98
采購(gòu)方是沖財(cái)務(wù)費(fèi)用,分錄如下:
借:銀行存款2
貸:財(cái)務(wù)費(fèi)用2
