问题已解决
請(qǐng)問(wèn)零余額賬戶直接支付押金,預(yù)算會(huì)計(jì)怎么做? 如果是在零余額賬戶提現(xiàn),再用現(xiàn)金支付押金,預(yù)算會(huì)計(jì)又怎么做?押金跨年后收回
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學(xué)員您好,零余額直接支付押金,
預(yù)算會(huì)計(jì)做法為:
借:行政(或事業(yè))支出? ?
? ?貸:資金結(jié)存—零余額賬戶用款額度
零余額提現(xiàn)時(shí),
預(yù)算會(huì)計(jì)分錄為:
借:資金結(jié)存—貨幣資金
? ?貸:資金結(jié)存—零余額賬戶用款額度
押金跨年度收回,
財(cái)務(wù)會(huì)計(jì)分錄:
借:銀行存款
? ?貸:其他應(yīng)收款
預(yù)算會(huì)計(jì)分錄:
借:資金結(jié)存—貨幣資金??
? ?貸:(非)財(cái)政撥款結(jié)轉(zhuǎn)—年初余額調(diào)整
2021 01/07 17:56
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84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/07 18:14
請(qǐng)問(wèn)財(cái)務(wù)會(huì)計(jì)的零余額賬戶用款額度,與預(yù)算會(huì)計(jì)的資金結(jié)存-零余額賬戶用款額度要相等嗎,年未收繳完額度,兩個(gè)科目一定要為0嗎?
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84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/07 18:14
支付押金不是支出,要不要做預(yù)算會(huì)計(jì)呢?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/07 18:19
如果不做,年末資金結(jié)余-零余額賬戶用款額度無(wú)法為0,但零余額賬戶用款額度會(huì)為0。好像有矛盾
![](https://pic1.acc5.cn/012/37/59/65_avatar_middle.jpg?t=1714118005)
小奇老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/07 18:20
是的,財(cái)務(wù)會(huì)計(jì)中的“零余額賬戶用款額度“和”資金結(jié)存—零余額賬戶用款額度“是要相等的,因?yàn)榱阌囝~,自然是表明年末的余額應(yīng)該為0,支付押金的支出和借款的性質(zhì)一致,都是屬于暫付款性質(zhì),既然借款需要做預(yù)算會(huì)計(jì)分錄,那么我認(rèn)為支付押金也需要做預(yù)算會(huì)計(jì)分錄,當(dāng)然收回押金也要做預(yù)算會(huì)計(jì)分錄
![](https://pic1.acc5.cn/012/37/59/65_avatar_middle.jpg?t=1714118005)
小奇老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/07 18:29
帶零余額的,確實(shí)財(cái)務(wù)會(huì)計(jì)的“零余額”與預(yù)算會(huì)計(jì)的“資金結(jié)存—零余額”必須要保持一致,因?yàn)榱阌囝~都是預(yù)算性質(zhì)的,不像銀行存款和“資金結(jié)存—貨幣資金”可以不相等,因?yàn)橛行┿y行存款包含了一些非預(yù)算性的資金
![](https://pic1.acc5.cn/012/37/59/65_avatar_middle.jpg?t=1714118005)
小奇老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/07 18:53
學(xué)員這樣解釋您看明白了嗎?看明白的話麻煩您給個(gè)五星好評(píng)哦,謝謝
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