问题已解决
銷(xiāo)售方收到銀行匯票或本票或支票為什么直接記銀行存款借方,而不是?是借銀行存款帶應(yīng)收票據(jù)嗎
FAILED
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你好!計(jì)入應(yīng)收票據(jù)的,是銀行承兌匯票和商業(yè)承兌匯票。
2021 12/11 07:54
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2021 12/11 08:12
銷(xiāo)售方收到銀行匯票或本票或支票為什么直接記銀行存款借方,而不是其它貨幣資金?是借銀行存款帶應(yīng)收票據(jù)嗎
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2021 12/11 08:13
銷(xiāo)售方收到銀行匯票或本票或支票為什么直接記銀行存款借方??
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2021 12/11 08:24
你好!因?yàn)殂y行匯票或者銀行本票屬于見(jiàn)票即付票據(jù),與支票一樣,收到直接計(jì)入銀行存款
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2021 12/11 08:28
你好!其實(shí)這里是簡(jiǎn)化處理了,因?yàn)槠髽I(yè)賣(mài)東西收到銀行本票還沒(méi)有到銀行進(jìn)賬的時(shí)候,這個(gè)可以計(jì)入其他貨幣資金,當(dāng)企業(yè)拿著銀行本票去銀行進(jìn)賬,就可以把其他貨幣資金轉(zhuǎn)到銀行存款里面。
企業(yè)收到銀行本票還沒(méi)有進(jìn)賬
借:其他貨幣資金--銀行本票
貸:主營(yíng)業(yè)務(wù)收入 (或其他相關(guān)科目)
只有將銀行本票連同進(jìn)賬單送交開(kāi)戶銀行,辦理進(jìn)款手續(xù)后,再根據(jù)銀行退回的進(jìn)賬單
借:銀行存款
貸:其他貨幣資金--銀行本票
當(dāng)然,也可以在收到銀行本票送交開(kāi)戶銀行,辦理進(jìn)款手續(xù)后。直接編制分錄
借:銀行存款
貸:主營(yíng)業(yè)務(wù)收入 (或其他相關(guān)科目)
但必須是送交開(kāi)戶銀行,并辦理進(jìn)款手續(xù)后。
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2021 12/11 15:59
好的明白明白協(xié)謝
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2021 12/11 16:06
應(yīng)收票據(jù)是專指商業(yè)匯票是不是啊
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2021 12/11 17:56
你好!是滴,同學(xué)理解得非常在理
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