Sales discount refers to the discount on the sales price given by the enterprise because the quality of the goods sold does not meet the requirements. After the enterprise sells the goods to the buyer, if the buyer finds that the goods do not meet the requirements in terms of quality and specifications, he can ask the seller to give some concessions on the price. ?
If the sales discount occurs before the sales revenue is confirmed, it shall be directly confirmed according to the amount after deducting the sales discount when the sales revenue is confirmed; If the sales discount of the sold goods whose sales revenue has been confirmed is not a matter after the balance sheet date, the sales revenue of the current period shall be offset. If the VAT amount is allowed to be deducted according to the regulations, the confirmed VAT output amount shall also be deducted.
Sales discount means that the sales behavior comes first, and the buyer wants the price to drop later. And in general, sales discounts occur after sales revenue has been confirmed. Therefore, when a sales discount occurs, the sales income of the current commodity should be directly offset.
Extended data:
Accounting treatment methods for returns and sales discounts;
Returns and sales discounts are regular business activities of enterprises. If these businesses are not handled properly, it will bring a lot of inconvenience to accounting.
The buyer did not pay the purchase price and did not carry out accounting treatment.
The buyer voluntarily returns the original special VAT invoice together with the second copy (tax deduction copy), the third copy (invoice copy) and the sales list of products (commodities) to the seller, and the seller makes the following treatment according to different situations:
(1) When the seller fails to keep accounts, all special invoices shall be marked as invalid, and the invoice copy and deduction copy shall be pasted behind the stub copy.
(2) When the seller has entered the account, it shall issue a red (negative) invoice with the same amount, tear off the bookkeeping joint, and use it as the basis for deducting the current sales income and output tax, and paste the returned blue-ink invoice and tax deduction voucher on the red-ink invoice, and indicate the original voucher number of the blue-ink invoice bookkeeping joint for future reference.
On the other hand, the unit selling price of products (commodities) has changed. For example, the buyer and the seller agreed to raise or lower the price of the product issued last month (the original price invoice was issued last month, and accounting treatment and tax declaration were carried out). After the buyer returned the invoice issued last month and deducted the money, the seller issued a blue invoice at the current price this month.
Tear off the newly opened blue invoice and deduction coupon and mail it to the buyer. Bookkeeping will make up the account that was recorded less (written back more) last month and attach the changed contract or agreement to it. And indicate the source (voucher number) of the original bookkeeping copy last month.
The returned blue-ink invoice copy and deduction copy shall be pasted after the blue-ink invoice stub copy is reopened this month. Before receiving the special invoice returned by the buyer, the seller shall not deduct the current sales income and output tax.
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