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政府會(huì)計(jì)中,借方是預(yù)付賬款,貸方是什么?
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同學(xué)你好,會(huì)計(jì)分錄如下:
財(cái)務(wù)會(huì)計(jì)
借:預(yù)付賬款-單位、個(gè)人或項(xiàng)目(實(shí)付金額)
貸:財(cái)政撥款收入/銀行存款/零余額賬戶用款額度/庫存現(xiàn)金等
預(yù)算會(huì)計(jì)
借:行政支出/事業(yè)支出
貸:財(cái)政撥款預(yù)算收入/資金結(jié)存等
2022 04/15 07:59
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