当前位置:财税问题 >
實(shí)務(wù)
问题已解决
收到供應(yīng)商折扣返利發(fā)票該如何做賬務(wù)處理,具體分錄是什么樣的



發(fā)生銷售業(yè)務(wù)時(shí):
借:應(yīng)收賬款——XX公司
貸:主營業(yè)務(wù)收入
應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅)
同時(shí)結(jié)轉(zhuǎn)成本:
借:主營業(yè)務(wù)成本
貸:庫存商品——XX產(chǎn)品
發(fā)生銷售折讓情形,折讓部分處理:
借:應(yīng)收賬款——XX公司紅字
貸:主營業(yè)務(wù)收入紅字
應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅)紅字
2023 11/17 14:22

84784996 

2023 11/17 14:24
我要少付供應(yīng)商4000,借方做了減少應(yīng)付,貸方做什么科目呢

劉艷紅老師 

2023 11/17 14:25
可以計(jì)入營業(yè)外收入里面

84784996 

2023 11/17 14:25
這個(gè)折扣不影響成本嗎

劉艷紅老師 

2023 11/17 14:26
成本你按實(shí)際的入就可以了

84784996 

2023 11/17 14:30
那相當(dāng)于收入減少嗎

劉艷紅老師 

2023 11/17 14:31
返利的代表公司少付了,你可以沖成本,也可以計(jì)入營業(yè)外收入

84784996 

2023 11/17 14:32
那你的分錄又是沖的主營業(yè)務(wù)收入

84784996 

2023 11/17 14:33
發(fā)生銷售折讓情形,折讓部分處理:
借:應(yīng)收賬款——XX公司紅字
貸:主營業(yè)務(wù)收入紅字
應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅)紅字 這個(gè)分錄到底是什么樣子的,我現(xiàn)在是收到供應(yīng)商一張折扣返利發(fā)票

劉艷紅老師 

2023 11/17 14:33
我的那個(gè)是公司給別人的折扣

84784996 

2023 11/17 14:34
那收到供應(yīng)商折扣返利發(fā)票如何做賬

劉艷紅老師 

2023 11/17 14:36
應(yīng)取得供應(yīng)商開具的紅字專用發(fā)票,代理商做進(jìn)項(xiàng)稅額轉(zhuǎn)出。
借:銀行存款 339000
貸:庫存商品 300000
應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額轉(zhuǎn)出 39000

劉艷紅老師 

2023 11/17 14:36
返利不能開發(fā)票吧

84784996 

2023 11/17 14:37
不影響成本嗎,

劉艷紅老師 

2023 11/17 14:38
返利是開負(fù)數(shù)發(fā)票,沖減成本的

84784996 

2023 11/17 14:39
那為啥你給的分錄沒有影響成本

劉艷紅老師 

2023 11/17 14:41
庫存商品會減少成本呀

劉艷紅老師 

2023 11/17 14:41
庫存商品會結(jié)轉(zhuǎn)到成本里面的

84784996 

2023 11/17 14:45
之前的分錄是借 應(yīng)收賬款 貸主營業(yè)務(wù)收入 應(yīng)交稅費(fèi) 借主營業(yè)務(wù)成本 貸庫存商品嗎

劉艷紅老師 

2023 11/17 14:46
這個(gè)是你進(jìn)的貨
借:庫存商品
貸:應(yīng)付賬款

84784996 

2023 11/17 14:52
這是我之前的分錄,我現(xiàn)在收到供應(yīng)商返利發(fā)票,要怎么做

劉艷紅老師 

2023 11/17 14:55
可以沖減成本,也可以計(jì)入營業(yè)外收入

劉艷紅老師 

2023 11/17 14:55
借:銀行存款
貸:主營業(yè)務(wù)成本

84784996 

2023 11/17 14:56
稅呢,稅怎么入賬

劉艷紅老師 

2023 11/17 14:58
借:銀行存款
貸:主營業(yè)務(wù)成本
應(yīng)交稅費(fèi)
