The accounting treatment methods for the invoices with red-ink offset in New Year's Eve are as follows:

1. Enterprises adopting the Accounting Standards for Small Enterprises should directly offset their income in case of red-ink offset in New Year's Eve invoices. The specific entries are as follows:

Debit: accounts receivable (in red ink); Loan: income from main business (red letter); Taxes payable-VAT payable (output tax) (in red). Reversal cost: debit: main business cost (in red ink); Credit: inventory goods (red letter).

2. For enterprises adopting the Accounting Standards for Business Enterprises, the new year's invoice red offset should be included in the "previous year's profit and loss adjustment" account, and the specific entries are as follows: debit: previous year's profit and loss adjustment; Taxes payable-VAT payable (output tax) Loan: accounts receivable. Reverse the cost of carry-over: debit: inventory goods; Credit: adjustment of profit and loss in previous years. Carry forward undistributed profit: debit: profit distribution: undistributed profit; Credit: adjustment of profit and loss (balance) in previous years.

Cross-annual bonus:

The accounting treatment of cross-annual bonus mainly includes: checking the accounting changes before and after the cross-annual bonus. Carefully check the account balance before and after the red ink, and analyze the account changes to ensure that the accounts are accurate; The accounting voucher for registering the cross-year red rush of income. When registering the voucher, it is necessary to specify the reason and amount of the red rush, as well as relevant certification materials.

arrange the flow of funds for the cross-year red rush of income. Generally speaking, the funds of Hongchong will be transferred to the government financial summary account, and the accounting data and capital flow need to be registered in the voucher for supervision and inspection.

expanding knowledge: cross-annual red ink refers to the financial management department clearing the income not carried forward at the end of last year and transferring it back to this year's account. This is an accounting treatment, which aims to ensure the accuracy of the accounts at the end of last year, so as to facilitate future tax audits and other supervision and inspection work.