问题已解决
比如餐飲業(yè),這個月充值活動比較大,比如1000 送300,充的人比較多,這個月費用就比較多,這種情況該怎么處理



你好!外賬還是內(nèi)賬?
2024 05/07 21:56

84785005 

2024 05/07 21:57
自己看的

QQ老師 

2024 05/07 22:00
你好,因為企業(yè)所得稅是年度匯算清繳的,所以只要不跨年影響不會太大,如果是企業(yè)內(nèi)部核算報表的話,這一部分可以單獨核算按實際消費金額結(jié)轉(zhuǎn)對應(yīng)費用

84785005 

2024 05/07 22:10
以前贈送的這一部分金額不是很大,直接當月做費用了,但這個月活勁比較大,贈送有好幾萬的充值,如果當月都進費用了,那么利潤就會減少

QQ老師 

2024 05/07 23:00
你好!內(nèi)賬可以先不處理,實際消費時同時確認贈送的費用

84785005 

2024 05/07 23:25
能舉個例子嗎

QQ老師 

2024 05/08 06:23
你好!實際消費是 時
借預(yù)收賬款
銷售費用
貸主營業(yè)務(wù)收入
應(yīng)交稅費
