问题已解决
老師銀行賬收貨款怎么處理,是做期初還是做收入,那付貨款呢,也做期初嗎?還是做購(gòu)進(jìn)
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你好
銀行賬收貨款,借:銀行存款,貸:應(yīng)收賬款,是做本期發(fā)生額,而不是做收入
付貨款,借:應(yīng)付賬款,貸:銀行存款,是做本期發(fā)生額,而不是做期初或者購(gòu)進(jìn)
2020 11/11 09:10
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 11/11 09:12
那直接做應(yīng)收應(yīng)付就成了負(fù)數(shù)了怎么辦呢
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 11/11 09:12
之前還要做一筆分錄嗎
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 11/11 09:13
你好,那說(shuō)明是預(yù)收,預(yù)付業(yè)務(wù),改成預(yù)收賬款,預(yù)付賬款科目核算就是了
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 11/11 09:17
哦哦好的先做預(yù)收和預(yù)付,再做應(yīng)收應(yīng)付沖掉對(duì)吧
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 11/11 09:18
你好,如果確定是預(yù)付,預(yù)收賬款,就不需要沖銷,直接做相應(yīng)分錄就是了?
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 11/11 09:21
嗯,那如果是收貨款的尾款怎么處理呢?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 11/11 09:22
你好,如果是收貨款的尾款,賬務(wù)處理是
借:銀行存款,貸:應(yīng)收賬款
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 11/11 09:25
好的謝謝
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 11/11 09:26
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。謝謝
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