销货退回是指企业售出的商品,因质量、品种不符合要求等而发生的退货。企业在销货退回后,应根据不同的情况进行会计处理。销货退回发生在确认收入之前企业发出的商品在销售收入确认以前即被退回的,只需将其计入“发出商品”账户的商品成本转回“库存商品”账户。例1:2009年11月,甲公司采取托收承付方式向乙公司销售一批商 Sales returned refers to the goods sold by the enterprise, due to quality, breed does not meet the requirements and the return occurred. Enterprises returned after the sale should be based on different circumstances for accounting treatment. Sales Returns Occurred in the confirmation of income before the company issued the goods in the sales revenue before the confirmation is returned, only to be included in the “issue goods” account of the cost of goods back to “stock goods ” account. Example 1: In November 2009, Company A sells a group of dealers to Company B by way of collection and collection