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老師好,我們是個(gè)體戶,采耳店,充值1000送200的請(qǐng)問(wèn)怎么做賬咋
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充值時(shí):
借:庫(kù)存現(xiàn)金 1000
貸:預(yù)收賬款—會(huì)員卡 1200
預(yù)收賬款—折扣 -200(為方便與會(huì)員系統(tǒng)對(duì)賬)
消費(fèi)時(shí):
借:預(yù)收賬款—會(huì)員卡 1200
預(yù)收賬款—折扣 -200
貸:主營(yíng)業(yè)務(wù)收入
應(yīng)交稅費(fèi)—應(yīng)交增值稅
2023 07/09 16:51
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2023 07/09 16:54
老師,聽(tīng)說(shuō)預(yù)收賬款現(xiàn)在不是計(jì)入合同負(fù)債了么
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劉艷紅老師 
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2023 07/09 16:55
但小企業(yè)準(zhǔn)則還是有的,你說(shuō)的這個(gè)是大公司才這樣做
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2023 07/09 16:56
老師比如客戶一次消費(fèi)198,請(qǐng)問(wèn)借預(yù)收賬款—會(huì)員卡和折扣各自的金額怎么算呢?
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劉艷紅老師 
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2023 07/09 17:01
這樣做好點(diǎn),
借:銀行存款1000
銷售費(fèi)用200
貸:預(yù)收賬款1200
消費(fèi)時(shí)
借:預(yù)收賬款
貸:主營(yíng)業(yè)務(wù)收入
應(yīng)交稅費(fèi)
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2023 07/09 17:03
噢噢~~~好的,謝謝老師
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劉艷紅老師 
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2023 07/09 17:03
這樣你更好理解,前面那個(gè)太復(fù)雜了
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2023 07/09 17:05
好的,謝謝老師
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2023 07/09 17:07
不客氣,很高興幫您
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