Borrow: selling expenses,
Credit: inventory goods,
Taxes payable - payable VAT (output tax).
At the end of the period, tax adjustments are made for the donated goods.
2, received sales rebate party:
Received in-kind sales rebate party to reduce the cost of inventory:
(1) If the supplier issued VAT invoices, then the accounting entries:
Borrow: Inventory,
Taxes payable - payable value-added tax (output tax),
Credit: Cost of main business. : Cost of Main Business.
(2) If no VAT invoice is issued, the accounting entries:
Borrow: Inventory goods,
Credit: Cost of main business.