营业收入类会计分录汇总

营业收入类会计分录汇总 营业收入类会计分录汇总(新会计准则) (一)主营业务收入 1、 经营主营业务实现的营业收入，按实际收到或应收的价款记账 借:银行存款 应收账款 应收票据 应收内部单位款 贷:主营业务收入 应交税费-应交增值税 (销项税额) 施工企业确认工程施工收入、合同费用 借:主营业务成本 借或贷:工程施工-合同毛利(差额) 贷:主营业务收入 2、 本期发生的销售退回或销售折让 借:主营业务收入 应交税费-应交增值税(销项税额) 贷:银行存款 应收账款 应收内部单位款 同时 借:库存商品 贷:主营业务成本 3、 满足收入确认条件的采用递延方式分期收款、实质上具有融资性质的销售商品或提 供劳务 借:长期应收款(应收合同或价款) 贷:主营业务收入(应收合同或协议价款的公允价值即折现值) 未实现融资收益(差额) 4、 采取买断方式代销商品，委托方发出商品，按应收的款项 借:应收账款 应收票据 应收内部单位款 贷:主营业务收入 应交税费-应交增值税(销项税额) 采取手续费方式代销商品，收到代销清单，按应收的款项 借:应收账款 应收票据 应收内部单位款 贷:主营业务收入 应交税费-应交增值税(销项税额) 按应支付的代销手续费 借:销售费用 贷:应收账款 应收内部单位款 5、 不符合收入确认条件的已发出商品 pump running States real-time automatic monitoring and advanced system of energy-saving control, distributed computer control system the system, consists of field sensors and actuators, direct digital control (DDC), communication network, the Central operator station consists of four parts. Building control room located in the medical synthesis building first floor, combined with the fire services communication centre, which consists of Central station, devices such as printers, UPS power. Clean air conditioning for the normal operation of the unit in order to ensure that the operating room, surgical equipment in four layers laminated construction equipment management system monitoring station. Building equipment monitoring system (BAS) of main monitoring content frozen water system monitoring: refrigerator of Kai stopped control; steam pressure detection; according to buildings by needed cold load automatically adjustment cold water unit of run Taiwan number; electric butterfly valve, and cooling pump, and cooling tower, and frozen pump and the cold water unit of order Kai stopped control; according to cooling water of temperature automatically Kai stopped cooling tower fan and the control cooling water for backwater duct bypass valve of open degrees; frozen water of load regulation; expansion tank level control; cooling water frequency fill pump monitored,. (This system by frozen station manufacturers completed frozen water system of monitoring, set a frozen station points station, points station host through communications conversion unit put about data to building equipment management system host) clean air conditioning unit monitoring (four control): Unit sent wind machine of Kai/stopped control, and monitored fault, and run 借:发出商品 贷:库存商品 实现营业收入时 借:应收账款 应收内部单位款 银行存款 贷:主营业务收入 应交税费-应交增值税(销项税额) 结转销售成本 借:主营业务成本 贷:发出商品 6、以库存商品进行非货币性资产(非货币性资产具有商业实质且公允价值能够可靠计 量)、债务重组 借:应付账款等(该产成品、商品的公允价值) 贷:主营业务收入 应交税费-应交增值税(销项税额) 7、期末，将"主营业务收入"科目余额转入"本年利润"科目 借:主营业务收入 贷:本年利润 (二)其他业务收入 1、 确认出租固定资产、无形资产、投资性房地产收入 借:应收账款 银行存款 贷:其他业务收入 、 销售原，按售价和应收的增值税 2 借:银行存款 应收账款 应收内部单位款等 贷:其他业务收入 应交税费-应交增值税(销项税额) 3、 收到出租包装物的租金 借:银行存款等 贷:其他业务收入 应交税费-应交增值税(销项税额) 4、 没收逾期未退包装物的押金 借:其他应付款 贷:其他业务收入 应交税费-应交增值税(销项税额) 5、 采取手续费方式代销商品，取得的手续费收入 借:应付账款-**委托代销单位 贷:其他业务收入 6、期末，将"其他业务收入"科目余额转入"本年利润"科目 借:其他业务收入 贷:本年利润 (三)公允价值变动损益 1、资产负债表日，交易性金融资产或采用公允价值模式计量的投资性房地产、衍生工 pump running States real-time automatic monitoring and advanced system of energy-saving control, distributed computer control system the system, consists of field sensors and actuators, direct digital control (DDC), communication network, the Central operator station consists of four parts. Building control room located in the medical synthesis building first floor, combined with the fire services communication centre, which consists of Central station, devices such as printers, UPS power. Clean air conditioning for the normal operation of the unit in order to ensure that the operating room, surgical equipment in four layers laminated construction equipment management system monitoring station. Building equipment monitoring system (BAS) of main monitoring content frozen water system monitoring: refrigerator of Kai stopped control; steam pressure detection; according to buildings by needed cold load automatically adjustment cold water unit of run Taiwan number; electric butterfly valve, and cooling pump, and cooling tower, and frozen pump and the cold water unit of order Kai stopped control; according to cooling water of temperature automatically Kai stopped cooling tower fan and the control cooling water for backwater duct bypass valve of open degrees; frozen water of load regulation; expansion tank level control; cooling water frequency fill pump monitored,. (This system by frozen station manufacturers completed frozen water system of monitoring, set a frozen station points station, points station host through communications conversion unit put about data to building equipment management system host) clean air conditioning unit monitoring (four control): Unit sent wind machine of Kai/stopped control, and monitored fault, and run 具、套期保值业务等的公允价值高于其账面余额 借:交易性金融资产-公允价值变动 投资性房地产-公允价值变动等 贷:公允价值变动损益 交易性金融资产或采用公允价值模式计量的投资性房地产、衍生工具、套期保值业务等 的公允价值低于其账面余额 借:公允价值变动损益 贷:交易性金融资产-公允价值变动 投资性房地产-公允价值变动等 2、出售交易性金融资产或采用公允价值模式计量的投资性房地产、衍生工具、套期保 值业务等 借:银行存款 投资收益 贷:交易性金融资产-成本、公允价值变动 投资性房地产-成本、公允价值变动等 投资收益 同时，按原记入"公允价值变动损益"的金额 借或贷:公允价值变动损益 贷或借:投资收益 3、资产负债表日，交易性金融负债的公允价值高于其账面余额 借:公允价值变动损益 贷:交易性金融负债 资产负债表日，交易性金融负债的公允价值低于其账面余额 借:交易性金融负债 贷:公允价值变动损益 4、出售交易性金融负债 借:交易性金融负债 借或贷:投资收益 贷:银行存款等 同时，按原记入"公允价值变动"科目的金额 借或贷:公允价值变动损益 贷或借:投资收益 5、期末，将"公允价值变动损益"科目余额转入"本年利润"科目 借:公允价值变动损益 贷:本年利润 (四)投资收益 1、 采用成本法核算长期股权投资，在被投资单位宣告发放的现金股利或利润时 借:应收股利(被投资单位宣告发放的现金股利中属于本企业的部分) 应收利润(被投资单位宣告发放的利润中属于本企业的部分) 贷:投资收益(属于被投资单位在取得投资后实现净利润的分配额) 长期股权投资(属于被投资单位在取得投资前实现净利润的分配额) 2、 采用权益法核算长期股权投资的 (1) 资产负债表日，应按根据被投资单位实现的净利润或经调整的净利润计算应享有 的份额 借:长期股权投资-损益调整 贷:投资收益 pump running States real-time automatic monitoring and advanced system of energy-saving control, distributed computer control system the system, consists of field sensors and actuators, direct digital control (DDC), communication network, the Central operator station consists of four parts. Building control room located in the medical synthesis building first floor, combined with the fire services communication centre, which consists of Central station, devices such as printers, UPS power. Clean air conditioning for the normal operation of the unit in order to ensure that the operating room, surgical equipment in four layers laminated construction equipment management system monitoring station. Building equipment monitoring system (BAS) of main monitoring content frozen water system monitoring: refrigerator of Kai stopped control; steam pressure detection; according to buildings by needed cold load automatically adjustment cold water unit of run Taiwan number; electric butterfly valve, and cooling pump, and cooling tower, and frozen pump and the cold water unit of order Kai stopped control; according to cooling water of temperature automatically Kai stopped cooling tower fan and the control cooling water for backwater duct bypass valve of open degrees; frozen water of load regulation; expansion tank level control; cooling water frequency fill pump monitored,. (This system by frozen station manufacturers completed frozen water system of monitoring, set a frozen station points station, points station host through communications conversion unit put about data to building equipment management system host) clean air conditioning unit monitoring (four control): Unit sent wind machine of Kai/stopped control, and monitored fault, and run (2)被投资单位发生亏损，确认分担亏损份额 借:投资收益 贷:长期股权投资-损益调整 协议约定承担超额亏损的，被投资单位发生亏损、分担亏损份额超过长期股权投资账面价值时，继续确认投资损失 借:投资收益 贷:长期应收款(其他实质上构成对被投资单位净投资的"长期应收款"等的账面价值) 预计负债(按照投资合同或协议约定除以上已确认的损失外仍将承担的损失) (3)发生亏损的被投资单位以后实现净利润的，企业计算的应享有的份额，如有未确认投资损失的，应先弥补未确认的投资损失，弥补损失后仍有余额的，如原按投资合同或协议约定确认了投资损失，同时作为预计负债的，应首先冲减预计负债的余额，剩余部分 借:长期应收款 长期股权投资-损益调整 贷:投资收益 3、处置长期股权投资 借:银行存款等 长期股权投资减值准备 资本公积-其他资本公积(原记入资本公积贷方余额) 投资收益(实际收到的金额小于长期股权投资账面价值的差额) 贷:应收股利 长期股权投资 投资收益(实际收到的金额大于长期股权投资账面价值的差额) 资本公积-其他资本公积(原记入资本公积借方余额) 4、取得交易性金融资产 借:交易性金融资产 投资收益(发生的交易费用) 应收利息(已到付息期但尚未领取的利息) 应收股利(已宣告发放但尚未发放的现金股利) 贷:银行存款等 5、持有交易性金融资产期间被投资单位宣告发放现金股利或在资产负债表日按债券票面利率计算利息 借:应收利息 应收股利 贷:投资收益 6、 出售交易性金融资产 借:银行存款 投资收益(损失) 贷:交易性金融资产-成本 交易性金融资产-公允价值变动 投资收益(收益) 借或贷:公允价值变动损益 贷或借:投资收益 7、资产负债表日按票面利率计算确定持有至到期投资、可供出售金融资产的应收未收利息， 借:应收利息(分期付息，一次还本) pump running States real-time automatic monitoring and advanced system of energy-saving control, distributed computer control system the system, consists of field sensors and actuators, direct digital control (DDC), communication network, the Central operator station consists of four parts. Building control room located in the medical synthesis building first floor, combined with the fire services communication centre, which consists of Central station, devices such as printers, UPS power. Clean air conditioning for the normal operation of the unit in order to ensure that the operating room, surgical equipment in four layers laminated construction equipment management system monitoring station. Building equipment monitoring system (BAS) of main monitoring content frozen water system monitoring: refrigerator of Kai stopped control; steam pressure detection; according to buildings by needed cold load automatically adjustment cold water unit of run Taiwan number; electric butterfly valve, and cooling pump, and cooling tower, and frozen pump and the cold water unit of order Kai stopped control; according to cooling water of temperature automatically Kai stopped cooling tower fan and the control cooling water for backwater duct bypass valve of open degrees; frozen water of load regulation; expansion tank level control; cooling water frequency fill pump monitored,. (This system by frozen station manufacturers completed frozen water system of monitoring, set a frozen station points station, points station host through communications conversion unit put about data to building equipment management system host) clean air conditioning unit monitoring (four control): Unit sent wind machine of Kai/stopped control, and monitored fault, and run 持有至到期投资-应计利息(一次还本付息) 持有至到期投资-利息调整 可供出售金融资产-利息调整 贷:投资收益 持有至到期投资-利息调整 可供出售金融资产-利息调整学会计论坛bbs.xuekuaiji.com 8、出售持有至到期投资、可供出售金融资产 借:银行存款 持有至到期投资减值准备 资本公积-其他资本公积(所有者权益中的可供出售金融资产公允价值累计变动额贷方 余额) 投资收益(损失) 贷:持有至到期投资 可供出售金融资产 投资收益(收益) 资本公积-其他资本公积(所有者权益中的可供出售金融资产公允价值累计变动额借方 余额) 9、承担交易性金融负债时 借:银行存款 投资收益 贷:交易性金融负债(本金) 10、出售交易性金融负债时 借:交易性金融负债(本金) 交易性金融负债(公允价值变动) 借或贷:投资收益 贷:银行存款 按原记入"公允价值变动损益"的金额 借或贷:公允价值变动损益 贷或借:投资收益 11、取得衍生工具时 借:衍生工具 投资收益(发生的交易费用) 贷:银行存款等 出售衍生工具时 借:银行存款 投资收益(损失) 贷:衍生工具-成本 衍生工具-公允价值变动 投资收益(收益) 按原记入"公允价值变动损益"的金额 借或贷:公允价值变动损益 贷或借:投资收益 12、期末，将"投资收益"科目余额转入"本年利润"科目 贷方余额: 借:投资收益(贷方余额) 贷:本年利润 pump running States real-time automatic monitoring and advanced system of energy-saving control, distributed computer control system the system, consists of field sensors and actuators, direct digital control (DDC), communication network, the Central operator station consists of four parts. Building control room located in the medical synthesis building first floor, combined with the fire services communication centre, which consists of Central station, devices such as printers, UPS power. Clean air conditioning for the normal operation of the unit in order to ensure that the operating room, surgical equipment in four layers laminated construction equipment management system monitoring station. Building equipment monitoring system (BAS) of main monitoring content frozen water system monitoring: refrigerator of Kai stopped control; steam pressure detection; according to buildings by needed cold load automatically adjustment cold water unit of run Taiwan number; electric butterfly valve, and cooling pump, and cooling tower, and frozen pump and the cold water unit of order Kai stopped control; according to cooling water of temperature automatically Kai stopped cooling tower fan and the control cooling water for backwater duct bypass valve of open degrees; frozen water of load regulation; expansion tank level control; cooling water frequency fill pump monitored,. (This system by frozen station manufacturers completed frozen water system of monitoring, set a frozen station points station, points station host through communications conversion unit put about data to building equipment management system host) clean air conditioning unit monitoring (four control): Unit sent wind machine of Kai/stopped control, and monitored fault, and run 借方余额: 借:本年利润 贷:投资收益 (五)营业外收入 1、 处置固定资产、油气资产取得的收益 借:固定资产清理 油气资产清理 贷:营业外收入-处置非流动资产利得 2、 处置无形资产 借:银行存款等(按实际收到的金额等) 累计摊销(已计提的累计摊销) 无形资产减值准备 营业外支出-处置非流动资产损失 贷:应交税费(应支付的相关税费) 银行存款(支付的其他交易费用) 无形资产(账面余额) 营业外收入-处置非流动资产利得 3、 逾期未退包装物加收的押金 借:其他应付款 贷:应交税费 营业外收入 4、 取得的罚款净收入 借:银行存款 贷:营业外收入 、 按规定计算应收的政府补贴 5 借:其他应收款 贷:营业外收入 收到政府补贴 借:银行存款 贷:其他应收款 6、 与资产相关的政府补助在受益期间确认相关费用 借:递延收益 贷:营业外收入 7、 返还政府补助 借:递延收益 营业外收入 贷:银行存款 其他应付款 8、 核销无法支付的应付款项 借:应付账款 贷:营业外收入 9、 接受捐赠 借:银行存款 原材料等 贷:营业外收入 10、 期末，将"营业外收入"科目余额转入"本年利润"科目 pump running States real-time automatic monitoring and advanced system of energy-saving control, distributed computer control system the system, consists of field sensors and actuators, direct digital control (DDC), communication network, the Central operator station consists of four parts. Building control room located in the medical synthesis building first floor, combined with the fire services communication centre, which consists of Central station, devices such as printers, UPS power. Clean air conditioning for the normal operation of the unit in order to ensure that the operating room, surgical equipment in four layers laminated construction equipment management system monitoring station. Building equipment monitoring system (BAS) of main monitoring content frozen water system monitoring: refrigerator of Kai stopped control; steam pressure detection; according to buildings by needed cold load automatically adjustment cold water unit of run Taiwan number; electric butterfly valve, and cooling pump, and cooling tower, and frozen pump and the cold water unit of order Kai stopped control; according to cooling water of temperature automatically Kai stopped cooling tower fan and the control cooling water for backwater duct bypass valve of open degrees; frozen water of load regulation; expansion tank level control; cooling water frequency fill pump monitored,. (This system by frozen station manufacturers completed frozen water system of monitoring, set a frozen station points station, points station host through communications conversion unit put about data to building equipment management system host) clean air conditioning unit monitoring (four control): Unit sent wind machine of Kai/stopped control, and monitored fault, and run 借:营业外收入 贷:本年利润 pump running States real-time automatic monitoring and advanced system of energy-saving control, distributed computer control system the system, consists of field sensors and actuators, direct digital control (DDC), communication network, the Central operator station consists of four parts. Building control room located in the medical synthesis building first floor, combined with the fire services communication centre, which consists of Central station, devices such as printers, UPS power. Clean air conditioning for the normal operation of the unit in order to ensure that the operating room, surgical equipment in four layers laminated construction equipment management system monitoring station. Building equipment monitoring system (BAS) of main monitoring content frozen water system monitoring: refrigerator of Kai stopped control; steam pressure detection; according to buildings by needed cold load automatically adjustment cold water unit of run Taiwan number; electric butterfly valve, and cooling pump, and cooling tower, and frozen pump and the cold water unit of order Kai stopped control; according to cooling water of temperature automatically Kai stopped cooling tower fan and the control cooling water for backwater duct bypass valve of open degrees; frozen water of load regulation; expansion tank level control; cooling water frequency fill pump monitored,. (This system by frozen station manufacturers completed frozen water system of monitoring, set a frozen station points station, points station host through communications conversion unit put about data to building equipment management system host) clean air conditioning unit monitoring (four control): Unit sent wind machine of Kai/stopped control, and monitored fault, and run