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餐飲店支付給外賣平臺(tái)的傭金應(yīng)該怎么入賬
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你好
借:銷售費(fèi)用
貸:銀行存款等
2020 03/23 11:15
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2020 03/23 11:19
因?yàn)樗窃诳鄢藗蚪鹨院笤侔沿浛罘祷?,所以?shí)際收到的錢是入主營業(yè)務(wù)收入和相應(yīng)增值稅么,那活動(dòng)優(yōu)惠券的費(fèi)用也是入銷售費(fèi)用嗎
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2020 03/23 11:23
你好,是的,按未扣款前的金額計(jì)入收入和銷項(xiàng),扣款的金額計(jì)入銷售費(fèi)用
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2020 03/23 11:30
有點(diǎn)亂了,這么說平臺(tái)傭金是扣款后的錢入主營業(yè)務(wù)收入?而活動(dòng)優(yōu)惠券是扣款前的錢入主營業(yè)務(wù)收入,扣掉的部分入銷售費(fèi)用?還是兩者都是扣款前入主營業(yè)務(wù)收入,扣掉的部分入銷售費(fèi)用?
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2020 03/23 11:36
你好,不是的,都是未扣款前來確認(rèn)收入
比如銷售額100,傭金1,按100確認(rèn)收入,1是銷售費(fèi)用
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2020 03/23 11:42
好的,謝謝老師
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