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會計學(xué)堂 手工帳,做好憑證,登記賬本是怎么登?
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手工憑證做好后,需要登記三欄式明細(xì)賬(如應(yīng)收賬款、其他應(yīng)收款、應(yīng)付賬款、其他應(yīng)付款等);十三欄式費(fèi)用賬(如管理費(fèi)用、財務(wù)費(fèi)用、銷售費(fèi)用);數(shù)量金額式賬本(如原材料、庫存商品賬);應(yīng)交稅費(fèi)的稅金賬
2017 07/29 10:01
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2017 07/29 10:08
那怎么區(qū)分那個登資產(chǎn)那個登負(fù)責(zé)呢?
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李愛文老師 
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2017 07/29 10:11
直接看資產(chǎn)負(fù)債表的左半邊,就是全部是資產(chǎn),科目代碼第一位是1的全部是資產(chǎn)
資產(chǎn)負(fù)債表的右上部分是負(fù)債,科目代碼第一位是2的全部是負(fù)債
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2017 07/29 10:49
有的憑證有要登資產(chǎn)賬本,有要登負(fù)責(zé)賬本,這個怎樣區(qū)分
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李愛文老師 
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2017 07/29 10:54
不用區(qū)分,就是大多數(shù)都是登記的三欄式明細(xì)賬。直接是根據(jù)科目進(jìn)行區(qū)分的
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