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房地產(chǎn)企業(yè)1000000的房款按95折銷(xiāo)售,賬務(wù)處理怎么做
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借:預(yù)收賬款,貸:主營(yíng)業(yè)務(wù)收入,應(yīng)交稅費(fèi)-銷(xiāo)項(xiàng)稅額
2019 10/12 09:54
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84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 10/12 09:56
按實(shí)際收到的錢(qián)做分錄嗎?那五萬(wàn)的折讓價(jià)不用做什么嗎
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風(fēng)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 10/12 09:57
不用做,實(shí)際賣(mài)多少就按多少做收入和交稅的
折扣折讓與售價(jià)在同一張發(fā)票中反映的,按實(shí)收金額計(jì)提銷(xiāo)項(xiàng)稅
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