问题已解决
老師,你好。發(fā)貨途中破碎,現(xiàn)收到快遞公司賠償款500元。請問財務(wù)怎么入帳是確認收入,還是營業(yè)外收入!謝謝
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借:銀行存款
貸:營業(yè)外收入
2022 03/24 10:29
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2022 03/24 10:31
那給客戶另外補發(fā)破的商品,怎么辦
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劉艷紅老師 
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2022 03/24 10:38
補發(fā)的貨物分為兩種,第一種是補發(fā)收款的
借:庫存商品
貸:主營業(yè)收入
應(yīng)交稅費---應(yīng)交增值稅(銷)
結(jié)轉(zhuǎn)成本
借:營業(yè)成本
貸:庫存商品
第二補發(fā)不收款的
借:營業(yè)外支出--贈品
貸:庫存商品
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2022 03/24 10:40
可以收到物流賠償,直接當(dāng)銷售嗎,借銀行存款,貸主營業(yè)務(wù)收入,貸稅金,,,結(jié)轉(zhuǎn)成本借主營業(yè)務(wù)成本,貸庫存商品
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2022 03/24 10:42
按會計原則來說是不可以的,
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2022 03/24 13:04
那不視同銷售不做銷項稅額
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2022 03/24 13:12
你是想這樣做,補發(fā)的就不用做了,是吧
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2022 03/24 13:13
就相當(dāng)于快遞公司把這些損失購買了
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2022 03/24 13:16
主要賣給客戶是一整盒的產(chǎn)品,賠償只是禮盒。
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2022 03/24 13:17
這樣賬肯定也是平的,一般如果一定要這樣做也是沒毛病。
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2022 03/24 13:20
實際一盒油里面兩瓶跟禮盒一起買給客戶99元,但是物流賠償有3瓶油300,禮盒12個216元。
老師你覺得怎樣做合理。
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2022 03/24 13:34
賠償?shù)亩帱c,你實際買就便宜點,是吧。
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2022 03/24 13:37
是的。現(xiàn)在我是想客戶補發(fā)的那部分算成物流賠償?shù)?。不用跟客戶在去開票了。物流是現(xiàn)金支付過來的。這樣相當(dāng)于他們買去了。
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2022 03/24 13:38
可以的,這樣還好點。
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2022 03/24 13:40
好的。謝謝!
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2022 03/24 13:41
不客氣,很高興幫你解答。
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