Why should enterprises rush back to the cost when they have confirmed the sales discount of sales revenue?

Why the sales discount of sales revenue confirmed by the enterprise turns back to the cost sales discount refers to the discount given by the enterprise on the selling price due to the unqualified quality of the sold goods. Sales discount after revenue recognition should directly offset the current sales revenue. General accounting entries are as follows:

Debit: main business income

Taxes payable-VAT payable (output tax)

Loan: Accounts receivable or bank deposits.

When sales are returned:

Debit: main business income

Taxes payable-VAT payable (output tax)

Loans: bank deposits

financial expenses

Borrow: inventory goods

Loan: main business cost

What is the significance of sales discount in selling goods? I can't understand what the discount is after the sales revenue is confirmed. The goods have been sold, usually on credit. For example, a batch of goods sold for 654.38+00,000 yuan, goods were issued, VAT invoices were issued, and no payment was received. The enterprise confirms the income, but the buyer finds that there is a quality problem, and the seller gives a 5% discount, so the collection will be 9500 yuan.

What should be added or subtracted from the sales discount of goods sold by enterprises? There are "sales discounts and discounts" in the profit and loss account, so it can be included in this account.

Enterprises should not consider cash discount and sales discount judgment 1 when confirming the amount of sales income, because cash discount involves the sale of goods and cannot be deducted from income.

2. Cash discount, there are two accounting methods to choose from, one is the total price method and the other is the net price method. In China's accounting practice, the total price method is usually adopted. The current accounting system stipulates that cash discounts are treated as current expenses when they actually occur. As cash discounts are accounted by the total price method, the provisions of the accounting system are completely consistent with those of the tax law in the treatment of value-added tax, and the resulting discount difference included in expenses can be deducted before tax. Because cash discount is a kind of financial discount given to customers in order to recover funds as soon as possible, it is essentially a financing behavior, so it belongs to financial expenses. According to Article 16 of the Measures for Pre-tax Deduction of Enterprise Income Tax, it can be charged before tax.

Does the sales discount after the confirmation of the sales income of the enterprise offset the income of the month when the sales discount actually occurs? Yes, this situation is a sales discount, which is a discount given to the buyer because the quality is unqualified. The tax law recognizes this discount and can pay the output tax according to the discount amount. The buyer issues a certificate and applies to the tax authorities for issuing a red-ink VAT invoice for discount write-off. It is best to consult the local tax authorities, and the procedures may vary from place to place.

I hope to adopt O(∩_∩)O~

When the sales discount occurs on the sales goods whose main business income has been confirmed (future non-assets and liabilities), it should be: AB is clearly distinguished, only looking at the accounting content.

Financial expenses account for the interest, handling fee and cash depreciation given to the other party when accounts receivable are recovered.

Income from main business accounts for the income from goods sold and services provided in your main business.

Your goods are sold at a discount, which is similar to giving each other a discount. Maybe your goods will not be returned except for some minor defects, but the money you can recover will be reduced, which has nothing to do with financial expenses. Just reduce the current operating income.

What can be credited when a small business sells goods and confirms its sales income? The accounting entries to confirm sales revenue are:

Debit: bank deposits/accounts receivable/accounts received in advance/notes receivable.

Loan: income from main business

Taxes payable-VAT payable

Income should not be recognized in the recognition of sales income of enterprises.

Because the goods sold by the enterprise do not meet the requirements of the contract or agreement in terms of quality, variety and specifications, and they are not compensated according to the normal warranty terms, they should still bear the responsibility. In this case, the main risks and rewards of commodity ownership have not been transferred to the buyer, which does not meet the confirmation conditions.

Real estate enterprise A sells the land to B for the development of commercial housing, and both parties agree that the profits obtained after land development will be shared equally by the two companies.

This should be controlled by * * *, and the land is used as an investment, and the income is confirmed when it is sold.

Obtaining income through * * * joint control operation is a remarkable feature of * * * joint control operation. Each joint venture shall bear the expenses incurred by the enterprise in the joint venture activities and confirm its share in the sales revenue of joint venture products according to the contract.

Real estate enterprise A develops commercial housing, and after sale, A undertakes property management.

Real estate development and property management recognize income separately.

How to confirm income tax for sales discount or sales return? The concession given by an enterprise on the sales price due to the unqualified quality of the goods it sells belongs to the sales concession; Goods returned by enterprises due to the quality and variety of goods sold belong to sales returns. In case of sales discount and sales return of the sold goods whose sales revenue has been confirmed by the enterprise, it shall offset the current sales revenue in the current period.

The sales discount after the confirmation of the sales income of the enterprise should be realistic ... I have a big water donkey that I never ride, and I rode it to the market on a whim today ~, and grabbing the second floor is not only related to the connotation of a post station, but also to the peace between countries, do you understand?