问题已解决
簽發(fā)3個月到期的商業(yè)匯票50000元抵付上月所欠貨款。分錄是,借:應(yīng)付賬款 50000,貸:應(yīng)付票據(jù) 50000。商業(yè)匯票是負債類科目,它抵付了上月所欠的的貨款就說明應(yīng)付票據(jù)減少了呀,不是應(yīng)該記在借方嗎?為什么還要記在貸方呢?
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我明白了,謝謝老師,今天教師節(jié),祝您教師節(jié)快樂!
2015 09/10 20:15
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鄒老師 
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2015 09/10 15:22
因為是用商業(yè)匯票50000元抵付上月所欠貨款,應(yīng)付賬款減少,應(yīng)付票據(jù)增加
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鄒老師 
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2015 09/10 20:15
不客氣,同樂。今后有稅務(wù)、會計方面的疑問歡迎提問
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