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 Wysłany: Sob 22:28, 23 Kwi 2011 Temat postu: Commercial enterprise returns and sales allowances |
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Returns and sales allowances commercial enterprises dealing with the accounts
Returns and sales allowances are regular business enterprise behavior, if not correctly handle these operations, will be Accounting accounting brought about much inconvenience. The following will illustrate the way these businesses: 1, the purchaser and not for the outstanding purchase price accounting treatment of the Buyer shall the second copy of the original VAT invoices (invoice form) and The third joint (the tax deduction form) and products (commodities) single sales initiative returned to us, we should be depending on the circumstances for the following treatment: (1) our accounting is not accounted for, should indicate the times of all invoices associated void, and will offset the invoice copy and paste the stub back together. (2) We have been accounted for, the issuance of an equal amount of red (negative) invoices, tear off the account together accounted for as output tax offset against the amount of current sales revenue and the basis for invoices will be returned to the blue words stick together and be tax deductible in the red (negative) after receipt of the invoice form, and indicate the account associated with blue characters of the original invoice document number for easy reference. Alternatively, the product (commodity) sales price changes, for example, we agreed to discuss with the Purchaser issued last month, prices increased or decreased (when the original price last month, have been billing and accounts have been processed and tax), the purchaser shall together last month to open the invoice and return after the deduction form, we open this month at current prices, a blue re-word the invoice, the new Blue on open invoices and deduction form joint tear, mailed to the buyer, accounting together this month to record low last month, Supplement, (multi-record reversal) of creditors, will change to the contract or agreement attached thereafter. And indicate the account last month of the original source of Union (document number). Return word invoice copy and the blue paste Deduction blue letters this month to re-open after the invoice stub. Not received refund of the purchaser before the invoices, we shall not deduct the amount of current sales and output tax. 2, the purchaser paid the purchase price or paid accounts, but have been handling, invoice copy and the deduction can not return the case together: purchaser must obtain a local competent Tax [/u] authorities issued discount purchase or obtain proof of a single exit, we submit, we issued a red (negative) the legal basis of invoices. We have not received proof of the single before may not be issued red (negative) invoices; received evidence alone, according to the number of returned goods, the price or discount issued to the purchaser the amount of red (negative) for the invoice. Red (negative) stub invoices, accounting together as our current sales and output tax deduction of the amount of the certificate, the invoice form, the tax deduction form as the purchaser of goods and input tax deduction of stock certificates . example: My company sells a number of goods to Company B (the two companies belong to the general taxpayer), and issue special VAT invoices, indicating the (loan) amount of 20 million, tax 34,000 yuan,[link widoczny dla zalogowanych], the cost of the goods of 15 million, Company B received the goods, invoice and product (goods) sales orders, after the goods to the relevant laboratory tests when the department found that the goods have quality problems, demand for a full return, the company agreed through consultation . If at this time Company B (buyer) is not paid, and not for accounting treatment, shall take the initiative to offset the associated tax invoice together and refund my company, my company should be differentiated according to different treatment conditions: (1) If my company is not accounted for, the invoice shall be marked void all associated views, and invoice copy and paste the Deduction stub behind. (2) has been accounted for and if I make the following accounting entries: by: Accounts receivable - Company B 234000 Credit: Products Sales 200000 tax payable - VAT (output tax) 34000 is adjusted according to the following methods:
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