b1gc8v 发表于 2024-7-26 14:03:04

超市受托代销商品应该怎么做账？会计分录怎么做？


    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">此刻</span>市面上除了大型超市以外，<span style="color: black;">亦</span>有<span style="color: black;">非常多</span>连锁超市，<span style="color: black;">那样</span>，这些超市在零售商品的时候，应该怎么做会计处理呢？会计分录怎么做？和会计网<span style="color: black;">一块</span>来<span style="color: black;">瞧瞧</span>吧。</p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/640d764474634e31a8fa7a669ed816f9~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1722556500&amp;x-signature=Mrsdzn9CgnRybkiHVxW4tvM5F5A%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">超市零售商品怎么做会计分录？</strong></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">1、<span style="color: black;">倘若</span>是代销的超市，收到商品时：</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">借：受托代销商品（售价金额）</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 贷：受托代销商品款项（售价金额）</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">2、<span style="color: black;">实质</span><span style="color: black;">营销</span>时：</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">借：银行存款</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">贷：应付账款</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 应交税费——应交增值税（销项税额）</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">3、收到代销<span style="color: black;">机构</span>的专用发票时</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">借：应交税费——应交增值税（进项税额）</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 贷：应付账款</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">4、结算代销款项时</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">借：受托代销商品款</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 贷：受托代销商品</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">5、<span style="color: black;">出现</span>手续费<span style="color: black;">花费</span>时</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">借：应付账款</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 贷：主营业务收入</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 银行存款</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">通常</span>连锁超市都是帮<span style="color: black;">营销</span>商代销<span style="color: black;">制品</span>的，<span style="color: black;">倘若</span>利润给的高，<span style="color: black;">或</span>是多付展位费，<span style="color: black;">那样</span>，该销售商的<span style="color: black;">制品</span>就会在展柜比较显眼的位置<span style="color: black;">显现</span>，<span style="color: black;">倘若</span>是有客户需要同类型的<span style="color: black;">制品</span>，<span style="color: black;">那样</span>代销的超市管理者就会先<span style="color: black;">举荐</span>给了展位费的<span style="color: black;">制品</span>，大部分的小型连锁超市都是以受托代销为主。</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">以上<span style="color: black;">便是</span><span style="color: black;">相关</span>超市<span style="color: black;">营销</span>商品时<span style="color: black;">显现</span>的<span style="color: black;">有些</span><span style="color: black;">状况</span>，<span style="color: black;">期盼</span><span style="color: black;">能够</span><span style="color: black;">帮忙</span>到<span style="color: black;">大众</span>，<span style="color: black;">那样</span>，<span style="color: black;">营销</span>折扣、现金折扣、<span style="color: black;">营销</span>折让的区别你能分得清吗？</p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">源自</span>于会计网，责编：小敏</p>




情迷布拉格 发表于 2024-8-28 14:34:44

谷歌外链发布 http://www.fok120.com/

流星的美 发表于 2024-9-10 13:46:48

期待更新、坐等、迫不及待等。

1fy07h 发表于 2024-10-16 23:10:47

感谢楼主分享，祝愿外链论坛越办越好！

nykek5i 发表于 2024-11-13 11:20:43

祝福你、祝你幸福、早日实现等。
页: [1]
查看完整版本: 超市受托代销商品应该怎么做账？会计分录怎么做？