S****e
发帖数: 931 | 1 各位会计们，大家好！问题如下：
去年有6万元的accounts receivable,以作为收入保税了。但今年又把该6万元退还给客
户，应怎样记帐？能算今年的亏损吗？多谢！ | s******g
发帖数: 654 | 2 Per IRS pub 535:
You can claim a bad debt deduction only if the amount owed to you was
previously included in gross income. This applies to amounts owed to you
from all sources of taxable income, including sales, services, rents, and
interest.
Accrual method. If you use the accrual method of accounting, generally,
you report income as you earn it. You can only claim a bad debt deduction
for an uncollectible receivable if you have previously included the
uncollectible amount in income. | S****e
发帖数: 931 | 3 20,000 was collected. but all of the 60,000 will be returned to customer due
to cancellation of contract by us.
How to do the record under this situation? Thanks | s******1
发帖数: 1235 | 4 That mean you haven't done your job. Did you record Deferred Revenue?
Deferred Revenue didn't affect Net Profit.
due
【在 S****e 的大作中提到】
: 20,000 was collected. but all of the 60,000 will be returned to customer due
: to cancellation of contract by us.
: How to do the record under this situation? Thanks
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