问题已解决
老師,客戶跟我們公司買了一批貨,款全付了,我們目前只出給了客戶一半的貨物,這個怎么做賬,?
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同學(xué)你好,分3步做
收款時
借:銀行存款
貸:預(yù)收存款
出貨時:
借:應(yīng)收賬款
貸:主營業(yè)務(wù)收入
應(yīng)交稅費-應(yīng)交增值稅(銷)
沖貨款
借:預(yù)收賬款
貸:應(yīng)收賬款
2024 06/01 12:21
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2024 06/01 12:22
后期貨都交了
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2024 06/01 12:24
同學(xué)你好!
后期交貨時
借:應(yīng)收賬款
貸:主營業(yè)務(wù)收入
應(yīng)交稅費-應(yīng)交增值稅(銷)
沖貨款
借:預(yù)收賬款
貸:應(yīng)收賬款
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2024 06/01 12:26
哦,還是這個分錄
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2024 06/01 12:27
對的,交貨時,主要的會計分錄:就是確認收入,以及確認應(yīng)收賬款
前面款項全部收到了,因此,應(yīng)收賬款歸為0
貨物全部出了,那么,收入全部確認到位
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2024 06/01 12:28
后期就是結(jié)轉(zhuǎn)成本了嗎?如果我這個月有4筆銷售額,結(jié)轉(zhuǎn)的時候,只要結(jié)轉(zhuǎn)這4筆的總金額就好嗎?
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2024 06/01 12:30
同學(xué)你好,當(dāng)月出貨,月底集中 結(jié)轉(zhuǎn)銷售成本
假如只出了4筆,那么,就結(jié)轉(zhuǎn)這4筆就行。
銷售的貨物不同,就分開結(jié)轉(zhuǎn)
如果銷售的貨物相同,那么,合并結(jié)轉(zhuǎn),也就是你說的 總金額結(jié)轉(zhuǎn)
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2024 06/01 12:32
好的,謝謝老師
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2024 06/01 12:32
不客氣,同學(xué),老師應(yīng)該的,學(xué)習(xí)辛苦了
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2024 06/01 13:30
老師,我們給客戶發(fā)貨的快遞,是加在成本,分錄該怎么做?
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2024 06/01 14:03
同學(xué)你好
快遞費,計入銷售費用 就行(zhòng)n借 銷售費用 運雜費
貸 銀行存款
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