<p><span style="color: rgb(51, 51, 51); font-size: 18px; background-color: rgb(255, 255, 255);">冲销是会计核算的</span><span style="font-size: 18px;">概念<span style="color: rgb(51, 51, 51); background-color: rgb(255, 255, 255);">，指相互抵消</span><a data-lemmaid="9853581" href="https://baike.baidu.com/item/%E6%8A%B5%E6%B6%88/9853581" style="color: rgb(19, 110, 194); font-size: 14px; background-color: rgb(255, 255, 255);" target="_blank"></a></span><a data-lemmaid="9853581" href="https://baike.baidu.com/item/%E6%8A%B5%E6%B6%88/9853581" style="color: rgb(19, 110, 194); font-size: 14px; background-color: rgb(255, 255, 255);" target="_blank"></a><a data-lemmaid="9853581" href="https://baike.baidu.com/item/%E6%8A%B5%E6%B6%88/9853581" style="color: rgb(19, 110, 194); font-size: 14px; background-color: rgb(255, 255, 255);" target="_blank"></a><span style="font-size: 18px;"><a data-lemmaid="9853581" href="https://baike.baidu.com/item/%E6%8A%B5%E6%B6%88/9853581" style="color: rgb(19, 110, 194); font-size: 14px; background-color: rgb(255, 255, 255);" target="_blank"></a><span style="color: rgb(51, 51, 51); background-color: rgb(255, 255, 255);">的意思，即对错误的</span>会计记录<span style="color: rgb(51, 51, 51); background-color: rgb(255, 255, 255);">进行冲抵，使其相互在对等额内消灭。简单来说，就是按照原来的分录，做一笔相反的会计分录，或者做一笔相同的红字分录，把原来记的账消去或者说对已经做了记录的科目进行清零</span> ！销售退货会产生两笔账：仓库对应货品的货款增加，而货品对应订单的首款则相应减少！依据冲销的概念，做账可根据需求选择其中一种方式进行记账！</span></p><p><span style="font-size: 18px;"><strong>方式一：</strong><span style="color: rgb(51, 51, 51); font-size: 18px; background-color: rgb(255, 255, 255);"><strong>做一笔相同的红字分录，把原来记的账消去或者说对已经做了记录的科目进行清零</strong></span> </span></p><p><span style="font-size: 18px;">【会计科目】-【自动记账】-销售退货-【其他应收款-日常】勾选<span style="color: rgb(65, 65, 65); font-size: 18px; background-color: rgb(255, 255, 255);">【冲销记账】</span> <br><img alt="" src="http://jkyun.oss-cn-hangzhou.aliyuncs.com/longterm/53/system/wkdoc/912115580901852160/1057054795226251904.png?Expires=4762810751&OSSAccessKeyId=LTAIh08vjrfC7HV0&Signature=x87SFuyMz1wVbSYJaOUEFs2gVEI%3D#1609210749740.png" style="padding: 0px; color: rgb(26, 26, 26); font-size: 18px; background-color: rgb(255, 255, 255);" class="fr-fic fr-dii"> 那么账款冲销后的出库入单转凭证则分别在原来的基础上以负数显示对应冲销的金额</span></p><p><span style="font-size: 18px;"><img src="http://jkyun.oss-cn-hangzhou.aliyuncs.com/longterm/53/system/cms/533786508333449856/1109989611597563136.png?Expires=4769121073&OSSAccessKeyId=LTAIh08vjrfC7HV0&Signature=0DAPiRg98woM2dYE8oi%2FdMoXkB8%3D#1615521073325.png" class="fr-fic fr-dii"></span></p><p><strong>方式二：</strong><span style="color: rgb(51, 51, 51); font-size: 18px; background-color: rgb(255, 255, 255);"><strong>就是按照原来的分录，做一笔相反的会计分录</strong></span><strong> </strong></p><p><span style="font-size: 18px;">无需在【会计科目】勾选&ldquo;销售退货-【其他应收款-日常】-【冲销记账】&rdquo;</span></p><p><span style="color: rgb(65, 65, 65); font-size: 18px; background-color: rgb(255, 255, 255);">则</span><span style="color: rgb(65, 65, 65); font-size: 18px; background-color: rgb(255, 255, 255);;color: rgb(65, 65, 65); font-size: 18px; background-color: rgb(255, 255, 255);">账款冲销后的出库入单转凭证</span><span style="color: rgb(65, 65, 65); font-size: 18px; background-color: rgb(255, 255, 255);"> 如下图所示</span></p><p><img src="http://jkyun.oss-cn-hangzhou.aliyuncs.com/longterm/53/system/cms/533786508333449856/1109991820798460416.png?Expires=4769121336&OSSAccessKeyId=LTAIh08vjrfC7HV0&Signature=1cpbaYnFDxVPeYPiBqxcHowxNso%3D#1615521336649.png" class="fr-fic fr-dii"></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p>