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Accounts Receivable Account Entry Time And How To Determine The Value Of Entry.

2007/8/10 17:01:00 41186
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The entry time of accounts receivable should be based on the confirmation time of sales revenue. The confirmation time of sales income is "what is the confirmation condition of sales revenue?"

"What is the confirmation condition of the labor income?"

The entry value of accounts receivable should be based on the actual amount of the account, and business discount and cash discount should also be considered when pricing.

（1）企業(yè)發(fā)生的應(yīng)收賬款，在沒有商業(yè)折扣的情況下，按應(yīng)收的全部金額入賬： 借：應(yīng)收賬款 貸：主營業(yè)務(wù)收入 應(yīng)交稅金——應(yīng)交增值稅（銷項稅額）（按確認的收入為基礎(chǔ)計算） （2）在存在商業(yè)折扣的情況下，企業(yè)需按扣除商業(yè)折扣后的凈額確認銷售收入和應(yīng)收賬款： 借：應(yīng)收賬款 貸：主營業(yè)務(wù)收入 應(yīng)交稅金——應(yīng)交增值稅（銷項稅額）（按確認的收入為基礎(chǔ)計算） （3）在存在現(xiàn)金折扣的情況下，企業(yè)應(yīng)于應(yīng)收賬款收回時，將發(fā)生的現(xiàn)金折扣作為財務(wù)費用處理： 借：應(yīng)收賬款 貸：主營業(yè)務(wù)收入 應(yīng)交稅金——應(yīng)交增值稅（銷項稅額）（按確認的收入為基礎(chǔ)計算） 借：銀行存款（按實際收到的款項） 財務(wù)費用（按實際發(fā)生的現(xiàn)金折扣） 貸：應(yīng)收賬款

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