问题已解决
我们是机票代理公司,返点是我们的收入,例如我们从bsp出票,应收客户10000,应付bsp也是10000,bsp给的返点是500(后面会开专票),扣除返点后实际应付9500,该如何记账? 我们是差额纳税,收到的钱全作为收入,付出的全做成本。
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你好,同学
借 银行存款
财务费用
贷 应收账款
2019 10/14 11:54
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2019 10/14 12:02
老师您好,为啥是财务费用呢?这个返点后面航司会要求开专票,收入成本怎么做呢
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陈诗晗老师 
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2019 10/14 12:03
返点?
你不是机器扣除费用
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2019 10/14 12:05
返点是我们在航司出票,航司返给我们的,我们在付票款的时候扣除返点再付,
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2019 10/14 12:06
这返点后面航司会要求开专票
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陈诗晗老师 
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2019 10/14 12:20
那你是计入其他应收款处理