问题已解决
老師,小企業(yè)會計準(zhǔn)則下沒有預(yù)收賬款這個科目,那預(yù)收的款在哪個科目核算呢?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/94/28/94_avatar_middle.jpg?t=1714035575)
你好 可以用應(yīng)收賬款代替。
2019 06/14 19:42
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 06/14 19:45
老師,記入應(yīng)收賬款的貸方嗎
![](https://pic1.acc5.cn/009/94/28/94_avatar_middle.jpg?t=1714035575)
meizi老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 06/14 19:46
你好 是的 比如收到款 借銀行存款 貸應(yīng)收賬款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 06/14 19:57
那資產(chǎn)負(fù)債表中應(yīng)收賬款就是負(fù)數(shù)了
![](/wenda/img/newWd/sysp_btn_eye.png)