扣除的招標(biāo)服務(wù)代理費計入銷售費用或者管理費用中。要看這個代理費是你們公司承擔(dān)，還是A公司自己承擔(dān)，如果是A公司承擔(dān)的話，退錢時做賬，借：其他應(yīng)付款      50000    
                                                                                          貸：銀行存款     23542      
                                                                                                 銷售費用     26458 
在你們收到B公司退回的保證金時做賬，借：銀行存款      23542 
                                                                     銷售費用      26458 
                                                                  貸：其他應(yīng)收款    50000