问题已解决
老師你好,銷售退貨怎么做賬務(wù)處理,我們退錢給客戶了,按銷售價退錢,我應(yīng)該減客戶貨款,怎么做處理,退回庫房怎么處理呢,謝謝
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您好,退貨:借應(yīng)收賬款(負(fù)數(shù))貸主營業(yè)務(wù)收入(負(fù)數(shù))+銷項稅額(負(fù)數(shù))
借庫存商品 貸主營業(yè)務(wù)成本
借:應(yīng)收賬款 貸銀行存款
01/22 11:03
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01/22 11:07
老師,庫存商品是按成本價是嗎,給我的退貨單只有銷售價,我要怎么辦
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01/22 11:11
您好,是成本價,就是你當(dāng)時銷售時結(jié)轉(zhuǎn)成本的金額
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01/22 11:12
退錢時,分錄怎么做,
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01/22 11:13
你寫,借應(yīng)收賬款,貸銀行,增加,應(yīng)收賬款嗎,不是退錢嗎
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01/22 11:17
您好,我給你做了退款分錄:借應(yīng)收賬款? 貸銀行存款
退回時借方應(yīng)收賬款是負(fù)數(shù),退款后借方應(yīng)收賬款正數(shù),一負(fù)一正就平了
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01/22 11:20
我看到了,退貨負(fù)數(shù),減少應(yīng)收賬,退錢時應(yīng)收賬正數(shù),不是應(yīng)收沒有變化嗎,
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01/22 11:22
您好,你退完退貨的錢就沒有應(yīng)收賬款了,還有嗎
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01/22 11:25
是呀,退貨時我們減少應(yīng)收賬,給錢時,銀行減少對吧,應(yīng)收賬不是正數(shù)嗎,不增加是什么意思
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01/22 11:27
我知道沒有應(yīng)收賬了,給錢時不是借應(yīng)收,貸銀行嗎,這個應(yīng)收賬是什么呢
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01/22 11:34
您好,退貨時計入應(yīng)收賬款借方負(fù)數(shù)了,退錢時為了往來平賬就也計入應(yīng)收賬款了。
你也可以不通過應(yīng)收賬款的:退貨時:借主營業(yè)務(wù)收入+銷項稅額? 貸銀行存款
借庫存商品? 貸主營業(yè)務(wù)成本
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01/22 11:39
老師就是不明白,平往來賬什么意思,我想問問 退款借方掛什么分錄,貸銀行??蛻粢膊磺肺覀兊腻X了,怎么借方有應(yīng)收賬?
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01/22 11:47
老師你好在嗎
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01/22 11:52
您好,做賬方式有多種,核算出結(jié)果就可以,我只是給你一種方式:按原樣做負(fù)數(shù)沖減掛應(yīng)收,再退款把應(yīng)收平賬,退回貨物入庫沖成本,沒問題的。
你可以用你的方式只要核算清楚就可以,最終的目的是庫存增加,收入成本減少,銀行存款減少,相當(dāng)于這筆業(yè)務(wù)不存在了
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01/22 11:55
是的,原來怎么做,負(fù)數(shù)沖會就可以,減少應(yīng)收和庫存,就是退貨不知道怎么做,麻煩給寫分錄謝謝
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01/22 11:56
退錢時不知道怎么做賬了
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01/22 11:58
給你帶個金額,比如你銷售100,稅額13,成本80,現(xiàn)在退貨了,我上面的分錄:
第一種方式:
退貨時:借:應(yīng)收賬款-113? 貸收入+銷項-113
退貨入庫:借庫存商品80? 貸成本80
退款:借應(yīng)收賬款113? 貸銀行存款113
第二種方式:
退貨退款:
借收入+銷項113
貸銀行存款113
入庫:借庫存商品80? 貸成本80
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01/22 12:01
老師你好,你看第一種方式,不是應(yīng)收賬一正一負(fù),沒有變化嗎,客戶沒有欠我們錢了,應(yīng)該沒有應(yīng)收賬,對嗎
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01/22 12:07
您好,僅此筆退貨,你退錢了就相互不欠了,應(yīng)收賬款就平了。
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01/22 12:12
老師,我們銷售時借應(yīng)收,貸主營業(yè)務(wù)收入,銷項
收到錢,借銀行,貸應(yīng)收
現(xiàn)在退貨,借應(yīng)收負(fù)數(shù),貸主營業(yè)務(wù)收入負(fù)數(shù)銷項負(fù)數(shù),
退庫房,借庫存商品,貸成本,對吧
退錢時,貸銀行,借是什么,客戶沒有欠款
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01/22 12:13
就這個問題,不能應(yīng)收負(fù)數(shù),退錢,在做借應(yīng)收,貸銀行,這樣不是客戶有應(yīng)收款了嗎
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01/22 12:15
您好,借應(yīng)收賬款啊,
你看你的分錄,現(xiàn)在退貨你做的借應(yīng)收負(fù)數(shù),這就相當(dāng)于你欠對方的錢
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