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客戶是賣酒行業(yè)的,有一筆業(yè)務(wù)是平時(shí)銷售酒廠家會(huì)給他們返利,但是返利的錢需在下次向廠家打款的時(shí)候直接扣掉,現(xiàn)在這個(gè)分錄需要怎么做呢
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您好,購(gòu)入酒的時(shí)候就直接扣掉返利的錢,不入賬,直接 借:庫(kù)存商品
貸:銀行存款
2021 09/13 09:40
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2021 09/13 09:57
但是庫(kù)存商品的金額跟銀行存款的金額肯定是不平衡的呀,能不能有一個(gè)分錄先體現(xiàn)一下返利的這個(gè)金額呢,后期也有分錄可以沖出來(lái),客戶是內(nèi)賬,自己看的盡量想清楚一點(diǎn)
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2021 09/13 09:59
您好,有分錄也是沖紅庫(kù)存商品的。
借:庫(kù)存商品100
貸:應(yīng)付賬款100
借:庫(kù)存商品-30(返利)
貸:應(yīng)付賬款-30
借:應(yīng)付賬款70
貸:銀行存款70
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2021 09/13 10:20
返利這個(gè)金額如果是正常收到的情況下需要做什么科目
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2021 09/13 10:21
就是沖銷企業(yè)的成本的呢
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2021 09/13 12:18
分錄能說(shuō)下嗎老師
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2021 09/13 14:05
收到的銷售返利應(yīng)沖減存貨成本,計(jì)入“庫(kù)存商品”科目,就是我上面寫的分錄的呢
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