本文解答了关于《退货会计分录》相关内容,同时关于1、退货会计分录怎么写,2、销售退货会计分录,3、商品退货会计分录,4、退货期满未发生退货会计分录,5、小规模纳税人退货会计分录,的相关问答本篇文章福途教育网小编也整理了进来,希望对您有帮助。
退货会计分录
list.add(generalLedgerBean);
deleteGeneralLedgerBean.setGeneralLedgerList(list);
listForSaveData.add(deleteGeneralLedgerBean);
// 冲销凭证
if (null != blencBankFinanceBean) {
// ...
FinanceOpearteBean financeOpearteBean = new FinanceOpearteBean();
financeOpearteBean.setVoucherMayor(blencBankFinanceBean.getVoucherMayor());
financeOpearteBean.setVoucherNo(blencBankFinanceBean.getVoucherNo());
financeOpearteBean.setVoucherDate(DateUtilers.formatDate(dayinDate));
financeOpearteBean.setLandloadNo(blencBankFinanceBean.getLandloadNo());
financeOpearteBean.setVoucherType("4");
financeOpearteBean.setTotal(ceap + "");
financeOpearteBean.setTermOfValidity(true);
// 后台附录列表
List financeSubDataBeanList = new ArrayList();
Set< String > receivablesSet = new LinkedHashSet< String >();
// 查询所有子项
Map< String, List< FinanceSubDataBean >> mapC = BlEncapsulationUtil.setDataForFinanceFeign(
"main_data", submitData.getSelectedDatas(),receivablesSet);
List< FinanceSubDataBean > mainDataList = mapC.get("mainData");
FinanceSubDataBean sub1 = new FinanceSubDataBean();
FinanceSubDataBean sub2 = new FinanceSubDataBean();
FinanceSubDataBean sub3 = new FinanceSubDataBean();
FinanceSubDataBean sub4 = new FinanceSubDataBean();
FinanceSubDataBean sub5 = new FinanceSubDataBean();
FinanceSubDataBean sub6 = new FinanceSubDataBean();
FinanceSubDataBean sub7 = new FinanceSubDataBean();
sub1.setDirection("dept");
sub1.setCurrency("cny");
sub1.setMoney(ceap + "");
sub1.setDebit(ceap + "");
sub1.setCreditable("");
sub1.setSubjectCode(StringUtils.isEmpty(blencBankFinanceBean.getBankSubjectCode()) ? ""
: blencBankFinanceBean.getBankSubjectCode());
sub1.setSubjectName(StringUtils.isEmpty(blencBankFinanceBean.getBankSubjectName()) ? ""
: blencBankFinanceBean.getBankSubjectName());
sub1.setRemark("");
sub2.setDirection("dept");
sub2.setCurrency("cny");
sub2.setMoney(ceap + "");
sub2.setCreditable(ceap + "");
sub2.setDebit("");
sub2.setSubjectCode(StringUtils.isEmpty(blencBankFinanceBean.getGoodSubjectCode()) ? ""
: blencBankFinanceBean.getGoodSubjectCode());
sub2.setSubjectName(StringUtils.isEmpty(blencBankFinanceBean.getGoodSubjectName()) ? ""
: blencBankFinanceBean.getGoodSubjectName());
sub2.setRemark("");
sub3.setDirection("dept");
sub3.setCurrency("cny");
sub3.setMoney(ceap + "");
sub3.setCreditable("");
sub3.setDebit(ceap + "");
sub3.setSubjectCode(StringUtils.isEmpty(blencBankFinanceBean.getSaleSettleSubjectCode()) ? ""
: blencBankFinanceBean.getSaleSettleSubjectCode());
sub3.setSubjectName(StringUtils.isEmpty(blencBankFinanceBean.getSaleSettleSubjectName()) ? ""
: blencBankFinanceBean.getSaleSettleSubjectName());
sub3.setRemark("");
sub4.setDirection("dept");
sub4.setCurrency("cny");
sub4.setMoney(ceap + "");
sub4.setDebit("");
sub4.setCreditable(ceap + "");
公司销售的货物,被退回的时候,如果企业尚未入账的,则只需要重新做退单入库,不需要做分录。如果企业已经确认收入的,则应该冲减对应的收入,销项税额也应一起冲减,其分录为,
借:应收账款(负数),
贷:主营业务收入(负数),
应交税费—应交增值税—销项税额(负数)。
冲减成本和商品入库的分录为,
借:库存商品,
贷:主营业务成本。
如果是购买方,则冲减对应的货物和应付账款,分录为,
借:应付账款,
贷:库存商品,
应交税费—应交增值税—进项税额转出。
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