当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師 預(yù)收預(yù)付怎么對(duì)應(yīng)應(yīng)收應(yīng)付呢



一、預(yù)收賬款,屬于負(fù)債,就是提前收到的銷(xiāo)售貨款,沒(méi)有發(fā)貨時(shí),是預(yù)收賬款的核算內(nèi)容。
二、預(yù)付賬款,就是屬于公司的資產(chǎn),就是提前支付的采購(gòu)貨款。
2021 01/17 14:41

84785003 

2021 01/17 14:54
那預(yù)收預(yù)付分別對(duì)應(yīng)應(yīng)收應(yīng)付的借貸怎么對(duì)應(yīng)呢?我們公司沒(méi)有設(shè)置預(yù)收預(yù)付,想用應(yīng)收應(yīng)付代替

江老師 

2021 01/17 15:07
一、預(yù)收賬款,可以用應(yīng)收賬款替代。
二、預(yù)付賬款,可以用應(yīng)付賬款替代。

84785003 

2021 01/17 15:18
那借貸方向一樣嗎?

江老師 

2021 01/17 15:25
只是余額的方向不同。
