問題已解決
老師,你好,我公司是一般納稅人,我 司是以賣空調(diào)產(chǎn)品的,我司是經(jīng) 銷商,供貨商每個(gè)季度都會(huì)給我司一筆 返利,要求我們開具紅字通知書 (也叫折扣折讓),我司是以沖抵貨款 形式返利的,然后供貨商再郵寄銷項(xiàng)負(fù) 數(shù)發(fā)票給我司,我想知道供貨商給我司 的銷項(xiàng)負(fù)數(shù)發(fā)票怎么做分錄?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
同學(xué)你好
原分錄負(fù)數(shù)紅沖
2023 09/01 15:08
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/01 15:08
付款時(shí):借供貨商 貸:銀行存款,購入貨款時(shí),借:庫存商品 應(yīng)交增值稅--進(jìn)項(xiàng)稅額 ? 貸:供應(yīng)商 ?返利銷項(xiàng)負(fù)數(shù)發(fā)票收到時(shí),借紅沖主營業(yè)務(wù)成本 貸:進(jìn)項(xiàng)稅額轉(zhuǎn)出 ?紅沖供貨商
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/01 15:08
我的會(huì)計(jì)分錄是這樣的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/01 15:09
就我公司只賺返利錢
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/01 15:17
那發(fā)票是咋開的呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/01 15:22
發(fā)票是我司購買方抵扣的紅字信息,對(duì)方開具銷項(xiàng)負(fù)數(shù)發(fā)票,我司進(jìn)項(xiàng)轉(zhuǎn)出稅額
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/01 15:28
同學(xué)你好
直接轉(zhuǎn)出就可以了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/01 16:05
是轉(zhuǎn)出啊,那我分錄要咋做
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/01 16:06
借主營業(yè)務(wù)成本紅沖,貸進(jìn)項(xiàng)稅額轉(zhuǎn)出,還有個(gè)貸誰?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/01 16:20
你藍(lán)字發(fā)票咋做的分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/01 16:24
藍(lán)字發(fā)票是我賣出去的?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/01 16:33
你收到的藍(lán)字發(fā)票
就是你要紅沖進(jìn)項(xiàng)轉(zhuǎn)出的這個(gè)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/01 16:51
藍(lán)字發(fā)票是購買貨物的,借庫存商品,應(yīng)交增值稅進(jìn)項(xiàng)稅額,貸,供貨商
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/01 16:59
同學(xué)你好
那你紅沖
借庫存商品負(fù)數(shù)
貸應(yīng)付賬款負(fù)數(shù)
貸進(jìn)項(xiàng)轉(zhuǎn)出
![](/wenda/img/newWd/sysp_btn_eye.png)