问题已解决
委托代銷時,只收到對方開具的貨品清單,沒有發(fā)票,銷售貨物后才付貨款,代銷方怎樣做入庫?分錄怎么寫?
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(1)收到商品
借:受托代銷商品
貸:受托代銷商品款
2020 05/09 23:20
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2020 05/09 23:24
等實際銷售后,開具發(fā)票時,這個要做沖銷還是要怎么做?
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2020 05/09 23:31
同學你好,加上(1)是受托方的全部核算過程。
對外銷售
借:銀行存款
貸:受托代銷商品
應(yīng)交稅費——應(yīng)交增值稅(銷項稅額)
?。?)收到增值稅專用發(fā)票
借:受托代銷商品款
應(yīng)交稅費——應(yīng)交增值稅(進項稅額)
貸:應(yīng)付賬款
(4)支付貨款并計算代銷手續(xù)費
借:應(yīng)付賬款
貸:銀行存款
其他業(yè)務(wù)收入——代銷手續(xù)費
應(yīng)交稅費——應(yīng)交增值稅(銷項稅額)
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