①Estimated return
Debit: Bank deposit
Loan: Main business income
Estimated liabilities
Debit: Main business cost
Return cost receivable
~ Inventory goods
~
②Real return
(1) Full refund
Debit: Expected liabilities
Loan: Bank deposit ( no income )
Debit: Inventory goods (no cost)
Loan: Received return costs
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(2) No refund
Debit: Expected liabilities
Loan: Main business income ( full income )
Debit: Main business cost (full income cost)
Credit: Receivable return cost
~
(3) Multiple return
Debit: Estimated liabilities
Main business income ( offset income )
Credit: Bank deposit
Debit: Inventory goods
Credit: Receivable return cost
Main business cost (reduced cost)
~
html l4 (4) Refund
Debit: Estimated liabilities
Loan: Bank deposit
Main business income ( Increase revenue )
Debit: Inventory goods
Main business cost (increase cost)
Loan: Received return costs
~
③Refund before leaving the table
Previous year profit and loss adjustment replaces main business income/cost.
(1) Multiple refund
debit: expected liabilities
previous years profit and loss adjustment (reduced income)
loan: bank deposit
debit: inventory goods
loan: return cost receivable
previous years profit and loss adjustment (cost reduction)
～
(2) Refund
Debit: Expected liabilities
Loan: Bank deposit
Previous year profit and loss adjustment (increase income)
Debit: Inventory goods
Previous year profit and loss adjustment (increase income)
Debit: Inventory goods
Previous year profit and loss adjustment (increase income)
Debit: Inventory goods
Previous year profit and loss adjustment html ml5 (increase cost)
loan: return cost receivable
~
④ Deduct
(1) Pay freight and deduct loss
1. Estimated freight
loan: Main business cost (inverted squeeze, freight)
Received return cost ( deduct freight )
loan: Inventory goods
( pays, reduces assets, and the main business cost increases. Here the return cost receivable is regarded as an asset because it will become an inventory commodity. )
2. Actual freight html l2
Debit: Inventory goods
Credit: Receivable return costs
Bank deposit ( freight )
( freight 1 decrease and increase, the original value of the inventories remains unchanged. )
～
ｏ2
(2) charge return fee
1. Expected return fee
Debit: Bank deposit
Loan: Main business income (squeezing including return fee)
expected liabilities ( deduct return fee )
( collects money, offsets liabilities, and increases main business income. )
2. Actual return fee
loan: expected liabilities (deducted return fee)
loan: bank deposit ( less pay )
～
ｏ ⑤VAT
1. Sales
loan: bank Deposit ( tax included )
loan: Main business income
expected liabilities
taxes and fees payable - value-added tax (export tax amount)
(value-added tax only affects bank deposits , that is, is not returned, and tax is paid first as there is no expected liability.)
～
2. Refund
2. Refund
Debit: Expected liabilities
Main business income (reduced income)
Taxes and fees payable - Value-added tax payable ( sales tax ) Refund
Loan: Bank deposits (refund more, tax including )
～
3. Refund
3. Refund 2
借：预计负债
应交税费-应交增值税（销项税额）调减
贷：银行存款（少退钱，含税）
主营业务收入（增加收入）
（因为税法不承认预计退货，已经按没有退货全款缴税，所以无论多退还是少退，都是调减增值税。）
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