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產(chǎn)品售出后退貨翻修如何做憑證處理
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稅劍法盾
金牌答疑老師
職稱:法律職業(yè)資格(律師),注冊(cè)稅務(wù)師資格(稅務(wù)師),會(huì)計(jì)師-稅務(wù)會(huì)計(jì),會(huì)計(jì)領(lǐng)軍人才,法院陪審員
您好,一般會(huì)計(jì)分錄:
借:生產(chǎn)成本-返修
貸:原材料等科目
2022 07/08 10:00
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/08 10:01
開紅字發(fā)票如何處理做賬?
![](https://pic1.acc5.cn/014/73/44/04_avatar_middle.jpg?t=1651217747)
稅劍法盾 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/08 10:04
您好,做向相反分錄,沖收入。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/08 10:04
那生產(chǎn)成本的金額是退貨的金額嗎?
![](https://pic1.acc5.cn/014/73/44/04_avatar_middle.jpg?t=1651217747)
稅劍法盾 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/08 10:06
您好,先結(jié)轉(zhuǎn)到生產(chǎn)成本,返修后在再轉(zhuǎn)入庫(kù)存商品。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/08 10:06
那生產(chǎn)成本對(duì)應(yīng)的金額是發(fā)票上不含稅金額嗎?
![](https://pic1.acc5.cn/014/73/44/04_avatar_middle.jpg?t=1651217747)
稅劍法盾 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/08 10:13
您好,不含稅的金額。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/08 10:16
我們?nèi)斯し敌拗缶褪墙瑁簬?kù)存商品貸:生產(chǎn)成本-返修(金額填發(fā)票上不含稅金額) 貸:直接人工 對(duì)嗎
![](https://pic1.acc5.cn/014/73/44/04_avatar_middle.jpg?t=1651217747)
稅劍法盾 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/08 10:36
您好,對(duì)的,是這樣的。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/08 13:52
先結(jié)轉(zhuǎn)到生產(chǎn)成本的分錄是什么?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/08 14:10
如果上面是對(duì)的話那不是返修掛著金額嗎 不是0是不是還的有一筆什么分錄?
![](https://pic1.acc5.cn/014/73/44/04_avatar_middle.jpg?t=1651217747)
稅劍法盾 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/08 14:16
您好,會(huì)計(jì)分錄
借:生產(chǎn)成本
貸:庫(kù)存商品
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/08 14:17
不是借:生產(chǎn)成本 貸:主營(yíng)業(yè)務(wù)成本嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/08 14:18
你上面貸:庫(kù)存商品的話那庫(kù)存商品不是沖平了嗎 可是商品沒(méi)發(fā)出去啊
![](https://pic1.acc5.cn/014/73/44/04_avatar_middle.jpg?t=1651217747)
稅劍法盾 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/08 14:21
您好,如果退回銷售方倉(cāng)庫(kù)修理,直接到客戶那修理,直接轉(zhuǎn)主營(yíng)成本就行了。
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