问题已解决
老师,请问工业企业制造的产品,发给客户的样品如何做账?成本怎么结转?
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同学,你好
样品收钱吗?
2024 03/08 12:52
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2024 03/08 12:53
需要收钱
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2024 03/08 12:53
同学,你好
借:应收账款
贷:主营业务收入
应交税费
借:主营业务成本
贷:库存商品
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2024 03/08 12:59
有些客户时间长就不给钱了,就成坏账了是吧?
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2024 03/08 13:01
同学,你好
嗯嗯,是的
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2024 03/08 13:01
不给钱,就不开票,就不用交税了是吧?只要结转主营业务成本是吗?
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2024 03/08 13:02
同学,你好
不是,不开票也需要做无票收入,纳税
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2024 03/08 13:03
不给钱,就不开票,就不用交税了是吧?只要结转主营业务成本是吗?
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2024 03/08 13:03
同学,你好
不是,不开票也需要做无票收入,纳税
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2024 03/08 13:04
没收回来钱,也没开票
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2024 03/08 13:04
同学,你好
你只要是商品所有权转移,就要做无票收入了
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2024 03/08 13:06
哦,那一年以后的坏账怎么做分录
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2024 03/08 13:06
同学,你好
计提坏账准备: 借:信用减值损失—计提的坏账准备 贷:坏账准备
发生坏账时: 借:坏账准备 贷:应收账款等
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2024 03/08 13:09
计提坏账准备什么时候计提?
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2024 03/08 13:09
同学,你好
大几率收不到钱的时候
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2024 03/08 13:12
哦,在坏账发生是先计提坏账准备在做发生坏账时的分录,两个分录一起做可以吗?
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2024 03/08 13:12
同学,你好
可以一起做,也可以分开做
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2024 03/08 13:13
好的,知道了。谢谢老师
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2024 03/08 13:13
不客气,祝工作顺利