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請(qǐng)問(wèn)老師關(guān)于手工賬登記,銀行存款貸方明細(xì)賬結(jié)轉(zhuǎn)上年后,登記今年賬時(shí),余額要把上年的加上嗎?就圖片里的余額欄150下面寫(xiě)多少呢?
FAILED
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你好,這是余額,所以要加上上年的余額
2022 04/08 13:43
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 13:49
那月末貸方合計(jì)要加上結(jié)轉(zhuǎn)上年那150嗎?還有關(guān)于管理費(fèi)用,明細(xì)賬按借貸分開(kāi)登記,最后年末要結(jié)轉(zhuǎn)下年嗎?
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/08 13:53
你好,你這是銀行日記賬還是費(fèi)用明細(xì)賬?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 13:55
費(fèi)用明細(xì)賬
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/08 13:56
你好,費(fèi)用明細(xì)賬的話(huà),月末應(yīng)該是結(jié)轉(zhuǎn)平了,不應(yīng)該有余額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 14:01
可是明細(xì)賬按借貸分開(kāi)登記的,最后借方和貸方都有余額,不過(guò)他們數(shù)是相等的,用的多欄式的明細(xì)賬,這種下年怎么登記呢?
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/08 14:04
你好,如果跨年的話(huà)就不用在累計(jì)了,按規(guī)定跨年應(yīng)該是換新的賬本了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 14:06
哦哦,我們沒(méi)多少業(yè)務(wù),去年的賬沒(méi)用幾頁(yè),就在去年賬本繼續(xù)登記了
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/08 14:07
你好,隨損益類(lèi)科目累計(jì)不包括去年的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 14:08
好的,謝謝
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/08 14:08
不客氣,歡迎下次提問(wèn)滿(mǎn)意計(jì)劃評(píng),謝謝
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/08 14:11
還有個(gè)問(wèn)題老師,固定資產(chǎn)的凈值用原值減去累計(jì)折舊,還要減去預(yù)計(jì)凈殘值嗎?
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/08 14:12
你您好,是的,還有減值準(zhǔn)備,如果有的話(huà)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 14:13
好的,謝謝
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/08 14:13
不客氣,歡迎下次提問(wèn)滿(mǎn)意請(qǐng)好評(píng),謝謝
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