问题已解决
老師,生產(chǎn)加工企業(yè),退貨退款,怎么寫分錄?
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你好,是購進退貨還是銷售退貨?
2019 02/26 16:25
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2019 02/26 16:27
銷售退貨
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2019 02/26 16:27
能不能直接看做購進的產(chǎn)品,直接借庫存商品,貸應(yīng)收賬款
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2019 02/26 16:30
你好,銷售退貨是這樣做分錄
借;主營業(yè)務(wù)收入 應(yīng)交稅費-應(yīng)交增值稅(銷項稅額) 貸;應(yīng)收賬款等科目
借;庫存商品 貸;主營業(yè)務(wù)成本
銷售退貨需要沖銷收入,沖銷成本才是的
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