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虞书欣朋侪圈内容被卖:出售商品会计分录是什么?

2020-07-01 02:17:02

本期财经英语主播:BAY

30日破晓,虞书欣在小号上透露朋侪圈内容被售卖,她从节目后没有屏蔽删除过身边任何人,因为以为大家都是看着自己长大的,之前也说过不要把朋侪圈内容发出去了,但没人理。

一. 出售商品会计分录:

借:银行存款(应收账款、预收账款、应收票据等)

贷:主营业务收入

应交税费—应交增值税(销项税额)

结转成本:

借:主营业务成本

存货减价准备(已销售商品所对应的减价准备)

贷:库存商品

二. 什么是存货减价准备?

存货减价准备(Inventory Write down)是指在中期期末或年度终了,如由于存货遭受毁损、全部或部门陈旧过时或销售价钱低于成本等原因,使存货成本不行以收回的部门,应按单个存货项目的成本高于其可变现净值的差额提取,并计入存货减价损失。

The write down of inventory involves charging a portion of the inventory asset to expense in the current period. Inventory is written down when goods are lost or stolen, or their value has declined.

存货减价准备涉及将一部门存货资产计入当期用度。当货物丢失或被盗,或其价值下降时,存货就会被减记。

An inventory write-down is treated as an expense, which reduces net income. The write-down also reduces the owner’s equity. This also affects inventory turnover for subsequent periods.

存货减价准备被视为用度,这会淘汰净收入。存货减价准备也淘汰了所有者权益。这也会影响后续期间的存货周转率。

三. write down 和 write off 的区别

write-down 减价

A write-down is performed in accounting to reduce the value of an asset to offset a loss or expense.

write-off 报废(减价跌到0元,就成了wite-off)

A write-down becomes a write-off if the entire balance of the asset is eliminated and removed from the books altogether.

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标签:虞书欣

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