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老師好[微笑]客戶退貨退款如何分錄
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您好!客戶退貨退款,先沖減收入,貸記應(yīng)收賬款或銀行存款。具體分錄如下:
借:主營業(yè)務(wù)收入 應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)
貸:應(yīng)收賬款/銀行存款
2024 09/14 14:26
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2024 09/14 14:31
老師因?yàn)槭乔皞z月已銷賬、然后沖減成本嗎?
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2024 09/14 14:34
對,如果是已銷賬,應(yīng)該先沖減收入,再處理成本。分錄如下:
借:主營業(yè)務(wù)成本 應(yīng)收賬款/庫存商品
貸:主營業(yè)務(wù)收入 庫存商品
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2024 09/14 14:57
老師不是借:庫存商品、
貸:主營業(yè)務(wù)成本嗎?
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2024 09/14 14:59
確實(shí)是我的錯誤,正確的分錄應(yīng)該是:
借:庫存商品
貸:主營業(yè)務(wù)成本
然后根據(jù)收入的分錄進(jìn)行相應(yīng)的調(diào)整。感謝您的指正。
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