四肖三期内3必出一期中精准四肖WEILENENGYOUXIAODEXIYINGUKE、CIJIXIAOFEI,XIANZAIDADUOSHUDESHANGCHANG、CHAOSHI,QIANPIANYILVDOUGAOQILEGOUMAISHANGPINZENGSONGGOUWULIQUANDENGLEISIDEHUODONG。BIRUSHUO,XIAOFEIZHERUGUOGOUMAILEMAN500YUANDESHANGPIN,SHANGCHANGJIUHUIZENGSONGYIZHANG100YUANDEXIAOFEIQUAN,ZHUYAOMUDEHUANSHICIJIGUKENENGGOUMAIGENGDUODESHANGPIN,TIGAOSHANGCHANGLIRUN。

四肖三期内3必出一期中精准四肖RANER,XIANGMIANDUILEISIZHEZHONGHUALIHUSHAODEGOUWUQUANCUXIAOHUODONG,ZUOWEIHUIJIRENPINGSHIYAOGAIRUHEQUZUOZHANGNI?XIANBUYONGHUANG,XIAMIANXIAOBIANJIUWEIDAJIAXIANGJIE。

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四肖三期内3必出一期中精准四肖DUIYUCILEICUXIAOXINGWEIYUYOUTIAOJIANZENGSONGZENGPINDECUXIAOFANGSHIDEHUIJICHULILEISI,DOUYINGZUNXUNHUIJISHANGDEJINSHENXINGYUANZE,ZAIXIAOHUODETONGSHIZUOHUOYOUFUZHAICHULI。JUTICHULIFANGFAWEI:JIANGXIAOHUOSHIFACHUDEGOUWUQUANQUERENWEI“YINGYEFEIYONG”,TONGSHI,DAIJI“YUJIFUZHAI”。DANGGOUWUQUANSHIYONGSHI,JIEJI“YUJIFUZHAI”,DAIJI“ZHUYINGYEWUSHOURU”、“YINGJIAOSHUIJIN——YINGJIAOZENGZHISHUI(XIAOXIANGSHUI)”,TONGSHIJIEZHUANSHANGPINCHENGBEN。RUOWEIFASHENG,JIUJIANG“YINGYEFEIYONG”、“YUJIFUZHAI”CHONGXIAO。ZHEZHONGXIAOSHOUFANGSHIXIA,“YUJIFUZHAI”KEMUDEFASHENGHEHUISHOUPINLVJIAOWEIPINFAN,YINCI,YINGDINGQIHECHAGAIKEMU,BINGZAICUXIAOQIMOSHIQINGCHAQUERENBUNENGHUISHOUDEGOUWUQUAN,CHONGXIAOXIANGYINGDE“YINGYEFEIYONG”HE“YUJIFUZHAI”。

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例:

四肖三期内3必出一期中精准四肖MOUBAIHUOSHANGCHANG2008NIAN1YUE1~3RIGAOYUANDANJIECUXIAOHUODONG,FANZAIBENSHANGCHANGGOUWUDEGUKEGOUMAISHANGPINMAN100SONG50DEGOUWUAQUAN,CUXIAOQIGONGFACHU1000ZHANGAQUAN,SHOUHUI800ZHANG。

購物券發出時應做會計分錄如下:

JIE:YINGYEFEIYONG50000

DAI:YUJIFUZHAI50000

收回購物券時應做會計分錄如下:

JIE:YUJIFUZHAI40000

DAI:ZHUYINGYEWUSHOURU34188

YINGJIAOSHUIJIN——YINGJIAOZENGZHISHUI(XIAOXIANGSHUI)5812(40000/(1+17%)×17%)

對未收回的購物券應做沖銷分錄如下:

JIE:YUJIFUZHAI10000

四肖三期内3必出一期中精准四肖DAI:YINGYEFEIYONG10000

ZONGHESHANGSHU,SHANGCHANGDECUXIAOHUODONGHUAYANGZAIDUO,QISHIDOULIBUKAIHUIJIZUOZHANGDEJIBENYUANZE,JISHICUXIAOHUODONGBIJIAOXINYING,ZHIYAOHUIJIJINJIHAOZUOZHANGLIUCHENG、GONGSHI,CHULIQILAIHUANSHIBIJIAORONGYIDE。

來源:中國會計網、高頓網校