How to deal with the tail difference in accounting entries

The tail difference of accounting entries is forcibly leveled by "if there is a loan, there will be a loan, and the loan will be even".

Accounting entries according to the requirements of the double-entry bookkeeping principle, each economic transaction lists the corresponding accounts of both parties and the records of their amounts. Before registering an account, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic business, help ensure the correctness of account records, and facilitate post-event inspection. Each accounting entry mainly includes bookkeeping symbol, related account name, abstract and amount.

Accounting entries are realized by filling in accounting vouchers in practical work, which is an important link to ensure the correctness and reliability of accounting records. In accounting, no matter what kind of economic business happens, it is necessary to fill in accounting vouchers and determine accounting entries of economic business according to accounting rules before registering accounts, so as to correctly keep accounts and check afterwards.

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Sales rebate processing:

According to the provisions of the tax law, after the goods are sold and a special invoice is issued to the buyer, if there is a return or sales discount, the buyer has paid or the payment has not been paid, and the invoice and deduction cannot be returned, the buyer must obtain the Purchase Return Certificate or Discount Request issued by the local tax authorities and send it to the seller as the legal basis for the seller to issue a special red invoice.

Baidu Encyclopedia-Accounting Entry