问题已解决
水產(chǎn)苗種企業(yè),客戶買1000條種蝦苗,因運輸過程會有損耗,所以另外贈送客戶5%的種蝦苗,即加送50條,實際交付客戶1050條,但是實際按照1000條收貨款,怎樣確認收入,怎樣寫會計分錄??蛻粼鯓尤胭~,怎樣寫會計分錄,謝謝老師
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你好,發(fā)票是怎么給對方開的?
2022 12/26 09:46
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郭老師 
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2022 12/26 09:47
客戶收到之后,
借消耗性生物資產(chǎn)
貸銀行存款、
營業(yè)外收入
如果是有損耗的,從營業(yè)外收入里面沖減
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2022 12/26 09:49
現(xiàn)在不清楚,是按照1050條開,還是按照1000條開,但收款是按照1000條開,贈送的50條不收款
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郭老師 
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2022 12/26 09:49
如果你開1050然后再開50的折扣,直接按照折扣之后的來確認收入。
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2022 12/26 09:53
那就是最終按照1000條來確認收入,按1050來結(jié)轉(zhuǎn)銷售成本,是這樣嗎,老師?
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郭老師 
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2022 12/26 09:54
是的是的,是這么做的,是這么理解的。
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2022 12/26 09:55
客戶那邊是按照1050計入存貨,按照實際支付的貨款計入成本,還是按照您說的贈送的那部分計入營業(yè)外支出
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郭老師 
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2022 12/26 09:56
你好,做到營業(yè)外收入,做到存貨里面,他和營業(yè)外支出不搭邊的。他沒有多支付
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2022 12/26 10:00
好的,老師,謝謝您
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郭老師 
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2022 12/26 10:05
不用客氣,工作愉快。
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