问题已解决
借,待處理財產(chǎn)損益,貸:管理費 老師,請問下這個分錄,所有者權益管理費減少,資產(chǎn)類科目待處理財產(chǎn)損益也是減少嗎?借方表示減少嗎
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“待處理財產(chǎn)損溢”屬于資產(chǎn)類科目,是一個雙重性質的帳戶,用于核算企業(yè)在財產(chǎn)清查過程中查明的各種財產(chǎn)物資的盤盈、盤虧或毀損。該帳戶的借方,登記待處理財產(chǎn)盤虧或毀損數(shù);貸方登記待處理財產(chǎn)盤盈數(shù)。結轉待處理財產(chǎn)盤虧或毀損時記到該帳戶的貸方;結轉待處理財產(chǎn)盤盈時記到該帳戶的借方。月末如有借方余額,反映尚未處理的財產(chǎn)物資凈損失;如有借方余額,反映尚未處理的財產(chǎn)物資凈溢余。
2020 08/09 09:25
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2020 08/09 09:35
按守恒原則,借方待處理財產(chǎn)損益資產(chǎn)減少,貸方所有者權益減少嗎?
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2020 08/09 09:38
貸方記的不是管理費用么 不涉及所有者權益
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2020 08/09 09:40
對的,相差了,越學越糊涂
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2020 08/09 09:42
注意理清楚就可以了,有問題可再來咨詢
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