东南亚彩票

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商家销售赠品的会计处理方法

来源:注册公司  点击率:次 日期:2011-08-05 14:37

 

东南亚彩票SHANGJIAZUOWEICUXIAOSHOUDUANDEZENGPINXINGSHISHIDUOYANGDE,HENXIANRAN,QIHUIJICHULIFANGFAJUEBUTONGYUWOMENDESHANGYEZHEKOU,ERQIEMUQIANDEGEZHONGHUIJIZHIDUHEZHUNZEZHONGYOUMEIYOUXIANGGUANDEGUIDING,NEIMEFASHENGZENGPINDEQIYEYINGGAIRUHEDUIZENGPINJINXINGHUIJICHULINI?GENJUXIANYOUDEHUIJIHESUANYUANZEJIQIHESUANFANGFA,BIZHEDUICIFENJIZHONGQINGKUANGJINXINGCHULI。

DUITONGZHONGSHANGPINMAIYIZENGYI

 

东南亚彩票CILEIXIAOSHOUXINGWEIZAIHUIJISHANGDECHULIGUANJIANJIUSHIZENGPINDEQUERENHEJILIANGWENTI。SUOWEIQUERENJIUSHIZAISHENMESHIJIANRUZHANG,JILIANGJIUSHIYISHENMEYANGDEJINERUZHANG。ANZHAOSHUIFASHANGDEGUIDING,JIANGZICHAN、WEITUOJIAGONGHUOGOUMAIDEHUOWUWUCHANGZENGSONGTARENDEYINGSHITONGXIAOSHOUHUOWUXINGWEI,ZHENGSHOUZENGZHISHUI。ZAICIZHONGXIAOSHOUFANGSHIZHONG,YINGDANGJIANGZUOWEIZENGPINCHULIDESHANGPINYUPUTONGXIAOSHOUDESHANGPINQUFENKAILAI。LIYONGZHEIZHONGFANGFACUXIAOSHANGPIN,BENLAIJIUSHIQIYEDEYIZHONGRANGLIXINGWEI,DANYONGCIHUIJICHULIFANGFASUIRANFUHESHUIFADEGUIDING,QIYEQUEYAODUIZENGCHUDESHANGPINANQIZHENGCHANGXIAOSHOUJIAGEJIAONASHUIJIN,JIAZHONGLEQIYEDEFUDAN。JUTICHULISHIJIEJI“XIAOSHOUFEIYONG”,DAIJI“KUCUNSHANGPIN”、“YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI(XIAOXIANGSHUIE)”。

 

LI:PEISHUOBAIHUOGONGSICUXIAO,2007NIAN3YUETUICHUTUOPAIBAIJIUMAIYIZENGYIHUODONG,JIMAIYIDAPING(500ml)ZENGSONGYIXIAOPING(50ml),TUOPAIJIUDEJINJIASHI0.9YUAN/50ml,XIAOSHOUJIASHI1.6YUAN/50ml,MOUYITIANGONGXIAOSHOU240PING,ZENGZHISHUILVWEI17%。

 

DUIYUFASHENGDEZENGPINYINGZUOHUIJICHULIRUXIA:

 

JIE:XIAOSHOUFEIYONG 272

 

DAI:KUCUNSHANGPIN 216

 

东南亚彩票YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI(XIAOXIANGSHUIE) 56

 

ZENGSONGQUEDINGSHANGPIN

 

东南亚彩票ZHEIZHONGCUXIAOFANGSHIYESHIZUICHANGJIANZUISHIYONGDE,ZENGSONGSHANGPINDUOWEIDIZHIWUPIN,RUBI、XIAOGUAJIAN、XIAOWANJUDENG,TAMENSUITONGCHANPINDEXIAOSHOUERZENGCHU,ZENGPINSHULIANGQUEDING,ZENGWANWEIZHI。ZAIZHEIZHONGFANGSHIXIA,ZENGPINDEZENGCHUYESHIWEILEXIAOSHOUSHANGPINERFASHENGDE,YINCIDUIYUZENGCHUSHANGPINDECHULIYINGANCHENGBENJIAJIRU“XIAOSHOUFEIYONG”ZHANGHU。ZAIXIAOSHOUSHANGPINSHIJIEJI“XIAOSHOUFEIYONG”,DAIJI“KUCUNSHANGPIN”、“YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI(XIAOXIANGSHUIE)”。ZHEILIZHIDEYITIDESHI,ZENGPINZAIGOUJINRANHOUZENGCHUGUOCHENGZHONG,JINXIANGSHUIHEXIAOXIANGSHUIXIANGDIXIAO,BUCUNZAIDUOJIAOSHUIJINDEWENTI。

 

LI:PEISHUOGONGSI2004NIAN3YUEDUISUOYOUGOUMAITUOPAIJIUDEKEHUMEIRENZENGSONGQIANZIBIYIZHI,ZONGZENGPINSHULIANGWEI10000ZHI,QUANBUZENGWAN。QIANZIBICHENGBENJIAWEIMEIZHI0.8YUAN,SHICHANGJIA(BUHANSHUI)WEIMEIZHI1.1YUAN。

 

DUIZHEIXIEZENGPINGONGSIYINGZUORUXIAHUIJIFENLU:

 

东南亚彩票JIE:XIAOSHOUFEIYONG 9 870

 

东南亚彩票DAI:KUCUNSHANGPIN 8 000

 

东南亚彩票YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI(XIAOXIANGSHUIE) 1 870(1.1×10000×0.17)

 

ZENGSONGGOUWUQUAN

 

MUQIANHENDUOSHANGCHANGDOUCAIYONGGOUMAIYIDINGSHULIANGDESHANGPINZENGSONGGOUWUQUANDECUXIAOFANGSHI,RUMAI100SONG20DEHUODONG,MAN400SONG200DEHUODONGDENGDOUSHUYUCILEI。ZHEIZHONGCUXIAOFANGSHIBUHUISHISHANGJIAFUDANDUOYUDESHUIJIN,YINCISHIBIJIAOLIUXINGDECUXIAOSHOUDUAN。ZAIHUIJICHULISHANG,WOMENSHIZHONGYINGZUNXUNHUIJISHANGDEJINSHENXINGYUANZE,ZAIXIAOSHOUSHANGPINSHIYINGJIANGZENGSONGCHUDEGOUWUQUANZUOWEIHUOYOUFUZHAICHULI。TONGSHIDUIYUYISONGCHUDEGOUWUQUAN,BINGBUQUEDINGHUIZAINAYIGEHUIJIQIJIANFASHENG,SUOYIBUNENGQUANEJIRUZENGSONGDANGQIDEFEIYONG,KEYIXIANZUODAITANDEFEIYONGCHULI,DAISHIJIFASHENGSHIJIRUDANGQIFEIYONG。QUERENWUFAHUISHOUDEGOUWUQUAN,CHONGXIAO“QITAYINGSHOUKUAN”HE“YUJIFUZHAI”。

 

LI:PEISHUOGONGSI2004NIAN3YUEGAOCUXIAOHUODONG,FANGOUWUMAN100YUANSONG20YUANDEGOUWUQUAN,GONGFACHU1000ZHANGGOUWUQUAN,SHOUHUI800ZHANG。

 

HUIJICHULIRUXIA:

 

1、FACHUGOUWUQUANSHI:

 

JIE:QITAYINGSHOUKUAN 20 000

 

DAI:YUJIFUZHAI 20 000

 

2、SHOUHUIGOUWUQUANSHI:

 

JIE:YUJIFUZHAI 16 000

 

东南亚彩票DAI:ZHUYINGYEWUSHOURU 13 675

 

YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI(XIAOXIANGSHUIE) 2 325

 

3、DUIWEISHOUHUIDEGOUWUQUANZUOCHONGXIAOCHULI:

 

JIE:YUJIFUZHAI 4 000

 

东南亚彩票DAI:QITAYINGSHOUKUAN 4 000

 

RUGUOQIYESONGCHUDEGOUWUQUANZHIZAIBENQIJIANYOUXIAO,YEKEYIZAIFASHENGSHIZHIJIEQUERENWEIDANGQIFEIYONG。

 

1、FACHUGOUWUQUANSHI:

 

JIE:XIAOSHOUFEIYONG 20 000

 

DAI:YUJIFUZHAI 20 000

 

2、SHOUHUIGOUWUQUANSHI:

 

东南亚彩票JIE:YUJIFUZHAI 16 000

 

DAI:ZHUYINGYEWUSHOURU 13 675

 

YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI(XIAOXIANGSHUIE) 2 325

 

3、DUIWEISHOUHUIDEGOUWUQUANZUOCHONGXIAOCHULI:

 

JIE:YUJIFUZHAI 4 000

 

DAI:XIAOSHOUFEIYONG 4 000

 

BUQUEDINGXINGZENGPIN

 

ZAIZHEIZHONGCUXIAOFANGSHIXIA,ZENGPINDEQUDEXUYAOMANZUYIDINGDETIAOJIAN,RUMOUPINPAIDEPIJIUJIDAOYIDINGSHULIANGDEPINGGAIJIUKEHUODEYIPINGPIJIU。ZAIZHEIZHONGZHUANGTAIXIA,ZENGPINDEFASHENGJUYOUBUQUEDINGXING,GENJUHUIJIJINSHENXINGYUANZE,YINGZAIXIAOSHOUSHANGPINDETONGSHIDUIYUJIZENGCHUDEZENGPINZUOCHUXIANGYINGDEHUIJICHULI。JUTIKEZHEIYANG:XIAOSHOUSHI,YIZENGPINDECHENGBENJIEJI“XIAOSHOUFEIYONG”,DAIJI“YUJIFUZHAI”,DANGZENGPINFACHUSHI,JIEJI“YUJIFUZHAI”,DAIJI“KUCUNSHANGPIN”、“YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI(XIAOXIANGSHUIE)”。DUIYU“YUJIFUZHAI”DEYUEJUYOUBUQUEDINGXING,YINGSHIZUIZHONGDEHECHAQINGKUANGYUYIDIAOZHENG。DANGZENGPINMEIYOUQUANBUFACHUSHI,YINGANGUJIEYUSHIJIFASHENGEZHIJIANDECHAECHONGXIAO“XIAOSHOUFEIYONG”HE“YUJIFUZHAI”ZHANGHU。

 

LI:PEISHUOGONGSI2004NIAN3YUECUXIAOQIMOUPINPAIPIJIU,GUIDINGZHIYAOJIQI30GEPINGGAIJIUKEYIMIANFEIHUODEGAIPINPAIPIJIUYIPING,PIJIUSHIJIAWEI3YUAN/PING,CHENGBENJIAWEI2.4YUAN/PING,MOURIXIAOSHOU5000PINGPIJIU,YUJIZENGCHUZENGPINSHULIANGWEIDANGRIXIAOSHOUSHULIANGDE2%,SHIJIZENGCHUPIJIUWEI80PING,HUODONGQIMOYUJIFUZHAIZHANGHUYOUJIEFANGYUEWEI150YUAN。

 

1、XIAOSHOUSHIXIANSHIYUJIFUZHAI:

 

JIE:XIAOSHOUFEIYONG 240(2.4×5000×2%)

 

DAI:YUJIFUZHAI 240

 

2、SHIJIZENGCHUPIJIUSHI:

 

JIE:YUJIFUZHAI 233

 

DAI:KUCUNSHANGPIN 192(80×2.4)

 

YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI(XIAOXIANGSHUIE) 41(240×17%)

 

东南亚彩票HUODONGQIMO,CHONGXIAOYUJIFUZHAIZHANGHUJIEFANGYUE,HUIJIFENLURUXIA:

 

JIE:XIAOSHOUFEIYONG 150

 

DAI:YUJIFUZHAI 150

 

东南亚彩票DUIYUBUTONGDEZENGPINCUXIAOFANGSHIYINGBENZHEJINSHENXINGYUANZEFENBIECAIYONGBUTONGDEHUIJICHULIFANGFA,JIYAOZUODAONENGGOUZHENSHIFANYINGZENGPINDEFASHENG,YOUYAOBIMIANYINZENGZHISHUIWENTIJIQIYEDAILAIEWAIFUDAN。TONGSHIDUIYUZENGPINYINGZAIHUIJIBAOBIAOFUZHUZHONGYUYIPILU。

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