Introduction: Company sale product can have sometimes so a few unqualified phenomena, so, if because quality problem needs to have reparations in kind,be, so personage of this moment finance affairs should how does ability handle this one case? To this, this piece the article brought its corresponding solution to let off to you, wonderful content all is in the article.
How does quality problem reparations in kind do an accountant to handle?
Answer: Objective compensation, it is objective discount, by tax law the regulation needs pay value added tax, plan join course of cost of sales. Cash compensation is not involved be on the move duty, plan join course of cost of sales.
Objective discount is sold, applicable " the enterprise gives first-class means combination to sell this enterprise goods with buying, do not belong to donate, the scale of the evenhanded value that should press total sale amount each commodity comes apportion affirms each sales revenue " policy plan plan.
If be reparations in kind of company quality problem, criterion the accountant handles as follows:
Borrow: Rubric of receivable Zhang money
Borrow: Advocate rubric of business Wu income
Should hand in taxes - should pay value added tax (output tax) rubric