退货会计分录怎么写

本文解答了关于《退货会计分录》相关内容，同时关于1、退货会计分录怎么写,2、销售退货会计分录,3、商品退货会计分录,4、退货期满未发生退货会计分录,5、小规模纳税人退货会计分录,的相关问答本篇文章福途教育网小编也整理了进来，希望对您有帮助。

退货会计分录

list.add(generalLedgerBean);

deleteGeneralLedgerBean.setGeneralLedgerList(list);

listForSaveData.add(deleteGeneralLedgerBean);

// 冲销凭证

if (null != blencBankFinanceBean) {

// ...

FinanceOpearteBean financeOpearteBean = new FinanceOpearteBean();

financeOpearteBean.setVoucherMayor(blencBankFinanceBean.getVoucherMayor());

financeOpearteBean.setVoucherNo(blencBankFinanceBean.getVoucherNo());

financeOpearteBean.setVoucherDate(DateUtilers.formatDate(dayinDate));

financeOpearteBean.setLandloadNo(blencBankFinanceBean.getLandloadNo());

financeOpearteBean.setVoucherType("4");

financeOpearteBean.setTotal(ceap + "");

financeOpearteBean.setTermOfValidity(true);

// 后台附录列表

List financeSubDataBeanList = new ArrayList();

Set< String > receivablesSet = new LinkedHashSet< String >();

// 查询所有子项

Map< String, List< FinanceSubDataBean >> mapC = BlEncapsulationUtil.setDataForFinanceFeign(

"main_data", submitData.getSelectedDatas(),receivablesSet);

List< FinanceSubDataBean > mainDataList = mapC.get("mainData");

FinanceSubDataBean sub1 = new FinanceSubDataBean();

FinanceSubDataBean sub2 = new FinanceSubDataBean();

FinanceSubDataBean sub3 = new FinanceSubDataBean();

FinanceSubDataBean sub4 = new FinanceSubDataBean();

FinanceSubDataBean sub5 = new FinanceSubDataBean();

FinanceSubDataBean sub6 = new FinanceSubDataBean();

FinanceSubDataBean sub7 = new FinanceSubDataBean();

sub1.setDirection("dept");

sub1.setCurrency("cny");

sub1.setMoney(ceap + "");

sub1.setDebit(ceap + "");

sub1.setCreditable("");

sub1.setSubjectCode(StringUtils.isEmpty(blencBankFinanceBean.getBankSubjectCode()) ? ""

: blencBankFinanceBean.getBankSubjectCode());

sub1.setSubjectName(StringUtils.isEmpty(blencBankFinanceBean.getBankSubjectName()) ? ""

: blencBankFinanceBean.getBankSubjectName());

sub1.setRemark("");

sub2.setDirection("dept");

sub2.setCurrency("cny");

sub2.setMoney(ceap + "");

sub2.setCreditable(ceap + "");

sub2.setDebit("");

sub2.setSubjectCode(StringUtils.isEmpty(blencBankFinanceBean.getGoodSubjectCode()) ? ""

: blencBankFinanceBean.getGoodSubjectCode());

sub2.setSubjectName(StringUtils.isEmpty(blencBankFinanceBean.getGoodSubjectName()) ? ""

: blencBankFinanceBean.getGoodSubjectName());

sub2.setRemark("");

sub3.setDirection("dept");

sub3.setCurrency("cny");

sub3.setMoney(ceap + "");

sub3.setCreditable("");

sub3.setDebit(ceap + "");

sub3.setSubjectCode(StringUtils.isEmpty(blencBankFinanceBean.getSaleSettleSubjectCode()) ? ""

: blencBankFinanceBean.getSaleSettleSubjectCode());

sub3.setSubjectName(StringUtils.isEmpty(blencBankFinanceBean.getSaleSettleSubjectName()) ? ""

: blencBankFinanceBean.getSaleSettleSubjectName());

sub3.setRemark("");

sub4.setDirection("dept");

sub4.setCurrency("cny");

sub4.setMoney(ceap + "");

sub4.setDebit("");

sub4.setCreditable(ceap + "");

公司销售的货物，被退回的时候，如果企业尚未入账的，则只需要重新做退单入库，不需要做分录。如果企业已经确认收入的，则应该冲减对应的收入，销项税额也应一起冲减，其分录为，

借：应收账款（负数），

贷：主营业务收入（负数），

应交税费—应交增值税—销项税额（负数）。

冲减成本和商品入库的分录为，

借：库存商品，

贷：主营业务成本。

如果是购买方，则冲减对应的货物和应付账款，分录为，

借：应付账款，

贷：库存商品，

应交税费—应交增值税—进项税额转出。