Because of the quality of products, sales return to business often happens, and the situation is different.

The sales return occurring on the non balance sheet date can be dealt with in two different situations: the income of the company is returned before it is confirmed.

At this point, a sales return is made, and only the cost of goods sold can be pferred back to the goods in stock.

The income will be refunded after confirmation.

Regardless of sales in this year or previous year, sales rebates in the month shall be issued with "red letter" special invoices for value-added tax and so on. In the accounting process, the red letter shall be credited to the "payable tax payable - value added tax (Sales)", and the main business income and related costs that are returned to the month shall be deducted. The amount of the returned items can be deducted directly from the sales volume of the month, or the cost of the returned products should be calculated separately, and the cost of the goods returned for the month, calculated according to the cost of returning the month), taxes, etc., and the cash discount or sales discount shall be adjusted simultaneously.

Case 1] A enterprises received 5 pieces of unqualified products sold last month (or previous year), and the amount of 2000 yuan was returned by bank deposits, provided that the cash discount terms stipulated in the contract are 2/10, 1/20 and N/30.

The buyer has already received a 2% cash discount.

According to the "red letter" value-added tax special invoices, warehousing receipts and other accounting treatment.

Loan: the main business income is 2000 Loans: the tax payable should be paid - the value added tax (output tax), the bank deposit 2140 yuan, the financial cost 200, and the inventory commodity, the 1750 loan: the main business cost - a product 1750.

Because it does not involve profit and loss, accounting treatment is the same as before.

The income will be refunded after confirmation.

The sale of goods sold in the past year after the end of the year to the time when the annual financial reports are approved shall be returned to the business after the date of the balance sheet. The method of retrospective adjustment shall be used for accounting treatment, and the accounting treatment of the enterprise income tax payable tax law and the tax impact Accounting Law shall be considered. At the same time, the number of the items in the accounting statements and the beginning of the balance sheet of the next year shall be adjusted.

Case 2: A company sold a batch of products to B company in October 7, 2004, the price is 200000 yuan, the value added tax is 34000 yuan, the selling cost is 165000 yuan, and the sales money has not yet been received in December 31, 2004.

A enterprises received the notice from B in December 27, 2004. When the B company checked the goods, it found that the goods had serious quality problems and needed to be returned.

A and B have consulted on the return items.

When the A enterprise prepared its balance sheet in December 31, 2004, it was shown that the accounts receivable and the provision for bad debts of 5% of the accounts receivable balance have been shown.

In February 1, 2005, A enterprises and B companies failed to negotiate on the return items. A enterprises in February 14, 2005 (2004 annual report has not yet been reported) received the returned invoices and their invoices for VAT invoices and deductions.

It is assumed that the A corporate income tax rate is 33%, accounting for the tax payable method and the tax impact accounting method respectively. The proportion of surplus earnings is 15%.

有關(guān)會(huì)計(jì)處理如下： 假定采用應(yīng)付稅款法核算 ①調(diào)整銷售收入借：以前年度損益調(diào)整200000貸：應(yīng)收賬款———B公司234000 應(yīng)交稅金———應(yīng)交增值稅(銷項(xiàng)稅額) 34000（紅字） ②調(diào)整計(jì)提的壞賬準(zhǔn)備借：壞賬準(zhǔn)備11700貸：以前年度損益調(diào)整11700 ③調(diào)整銷售成本借：庫存商品165000貸：以前年度損益調(diào)整165000 ④調(diào)整應(yīng)交所得稅＝（200000－165000－11700）×33％＝7689借：應(yīng)交稅金———應(yīng)交所得稅7689貸：以前年度損益調(diào)整7689 ⑤將“以前年度損益調(diào)整”科目余額轉(zhuǎn)入“利潤分配”科目借：利潤分配———未分配利潤15611（200000－165000－11700－7689）貸：以前年度損益調(diào)整15611 ⑥調(diào)整利潤分配有關(guān)數(shù)字借：盈余公積2341.65(15611×15％)貸：利潤分配———未分配利潤2341.65 ⑦調(diào)整報(bào)告年度會(huì)計(jì)報(bào)表有關(guān)項(xiàng)目的數(shù)字 ⑧A企業(yè)2005年

The number of the beginning of the balance sheet should be adjusted according to the adjusted figure.

It is assumed that the accounting method of tax impact accounting is the same as before. 4. Because of the time difference in the provision of bad debts, the income tax rate of 3861 yuan (11700 x 33%) is included in the deferred tax borrower. Therefore, the adjusted income tax shall be (200000-165000) x 33% = 11550 yuan, and the income tax shall be 7689 yuan (11550-3861).

Borrowing: tax payable - 11550 of income tax payable: deferred tax 3861 3861 of previous year profit and loss adjustment.

The adjustment of accounting statements is basically the same as before. Only the amount of tax payable should be different, and the deferred tax borrower should be adjusted to the lender.