新会计制度下“销售退回”的财务处理

• 作 者: 小嵇
• 出 处: 甘肃税务
• 发表日期: 2001年02期
• 关键词: 新会计制度 库存商品 销售收入 资产负债表日 销售退回 现金折扣 销项税额 商品成本 应交增值税 折让

销售退回是指企业售出的产品由于不符合要求等原因发生的退货。销售退回若发生在收入确认之前,只要将已记入“发出商品”科目的商品成本转回“库存商品”科目即可;若销售收入在已被确认后发生销售退回的,一般应冲减当月销售收入,同时冲减销售成本;如

Sales return refers to the sale of products due to business does not meet the requirements and other reasons returned. If the sales return takes place before the confirmation of income, the cost of the goods that have been charged to the “issued goods” account can be transferred back to the “stocked goods” account. If the sales revenue has been returned after the sales have been confirmed, the sales should generally be offset against the current month Sales revenue, while offsetting sales costs;