问题已解决
老師,請(qǐng)問(wèn)政府會(huì)計(jì)中,用財(cái)政應(yīng)返還額度支付了本單位的暫付款,財(cái)務(wù)會(huì)計(jì)和預(yù)算會(huì)計(jì)的分錄要怎么做?
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你好,同學(xué)
財(cái)務(wù) 會(huì)計(jì)
借 XX付款
貸 財(cái)政應(yīng)返還額度
預(yù)算會(huì)計(jì)
借 Xx支出
貸 資金結(jié)存 財(cái)政應(yīng)返還額度
2020 08/13 20:00
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 08/14 08:58
老師你好,感謝回答,我還想請(qǐng)問(wèn)一下,這筆分錄中財(cái)務(wù)會(huì)計(jì)借方是做往來(lái)科目嗎?預(yù)算會(huì)計(jì)中借方是支出科目嗎?
那收回這筆往來(lái)的時(shí)候怎么做雙分錄呢?
![](https://pic1.acc5.cn/010/23/34/19_avatar_middle.jpg?t=1714274066)
陳詩(shī)晗老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 08/14 09:20
是的,理解沒(méi)問(wèn)題
收回?你這是應(yīng)該支付?收回是什么情況?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 08/14 09:24
老師,收回是指后面對(duì)方把錢還給單位的時(shí)候
![](https://pic1.acc5.cn/010/23/34/19_avatar_middle.jpg?t=1714274066)
陳詩(shī)晗老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 08/14 09:38
那么這個(gè)如果歸還就是借款,就不是屬于支付的進(jìn)度款類
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 08/14 09:44
老師,其實(shí)我們就是出納在年初借了一筆備用金1萬(wàn)元,是用的財(cái)政應(yīng)返還額度,年末出納把備用金歸還,存到了其他資金結(jié)算戶上,我就想問(wèn)問(wèn),這一借一還的雙分錄怎么處理?
![](https://pic1.acc5.cn/010/23/34/19_avatar_middle.jpg?t=1714274066)
陳詩(shī)晗老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 08/14 09:47
財(cái)務(wù)會(huì)計(jì)
借,其他應(yīng)收款
貸,財(cái)政應(yīng)返還額度
預(yù)算會(huì)計(jì)
借,資金結(jié)存~貨幣資金
貸,資金結(jié)存~財(cái)政應(yīng)返還額度
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 08/14 10:15
老師,那出納歸還備用金的時(shí)候,分錄是不是這樣做:財(cái)務(wù)會(huì)計(jì) 借 銀行存款 貸其他應(yīng)收款 ;預(yù)算會(huì)計(jì) 借 資金結(jié)存~貨幣資金,貸 資金結(jié)存~貨幣資金。預(yù)算會(huì)計(jì)中借貸雙方都是貨幣資金呢?
![](https://pic1.acc5.cn/010/23/34/19_avatar_middle.jpg?t=1714274066)
陳詩(shī)晗老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 08/14 10:31
預(yù)算會(huì)計(jì)這邊就不用再額外處理了,并沒(méi)有區(qū)分這明細(xì)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 08/14 10:33
好的 ,明白了,謝謝老師!
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