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超市聯(lián)營專柜銷售貨款和聯(lián)營扣點(diǎn)要分開做分錄么
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你好,1、超市收取聯(lián)營柜營業(yè)款時(shí)
借:現(xiàn)金(或銀行存款)
貸:應(yīng)付賬款--聯(lián)營柜
2、扣點(diǎn)后,支付聯(lián)營柜錢時(shí)
借:應(yīng)付賬款--聯(lián)營柜
貸:其他業(yè)務(wù)收入或主營業(yè)務(wù)收入(扣點(diǎn))
貸:銀行存款等 (實(shí)際付款) 、
扣點(diǎn)分開做分錄,是把第二筆分錄分開做:
借:應(yīng)付賬款--聯(lián)營柜 貸:其他業(yè)務(wù)收入或主營業(yè)務(wù)收入(扣點(diǎn))
借:應(yīng)付賬款--聯(lián)營柜 貸:銀行存款等 (實(shí)際付款) 、
2019 12/19 08:31
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2019 12/19 08:45
那超市收取聯(lián)營專柜營業(yè)款時(shí)扣點(diǎn)和應(yīng)該支付給供應(yīng)商等我銷售貨款要分開做分錄么
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2019 12/19 08:54
你好,一般是按扣點(diǎn)后的金額做應(yīng)付賬款就可以,不用單獨(dú)做分錄
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2019 12/19 09:22
FAILED
FAILED
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2019 12/19 09:22
老師,這樣做分錄對(duì)么
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2019 12/19 09:27
聯(lián)營扣點(diǎn)是我們超市要收取的費(fèi)用
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2019 12/19 09:30
你好,您的分錄是對(duì)的
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2019 12/19 09:39
謝謝老師
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2019 12/19 09:40
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2019 12/19 09:49
不客氣的,祝您學(xué)習(xí)愉快,如果對(duì)老師的回復(fù)滿意,請(qǐng)給老師一個(gè)好評(píng),謝謝。
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