问题已解决
老師,問下票據(jù)入池怎么做分錄?
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收到時 借:應(yīng)收票據(jù) 貸:應(yīng)收賬款
銀行質(zhì)押時 借:應(yīng)付賬款 貸:應(yīng)付票據(jù)
2022 05/31 10:05
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84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/31 15:22
不是很理解
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84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/31 15:24
收到票據(jù)時已經(jīng)做了這個應(yīng)收票據(jù)分錄,入池時還要做一筆同樣的嗎
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賀漢賓老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 05/31 15:41
票據(jù)入池分錄分為兩種情況,具體步驟如下:
借記“應(yīng)收票據(jù)”科目,貸記“應(yīng)收賬款”科目;因企業(yè)銷售商品、提供勞務(wù)等而收到開出、承兌的商業(yè)匯票,借記“應(yīng)收票據(jù)”科目,貸記“主營業(yè)務(wù)收入”、“應(yīng)交稅費——應(yīng)交增值稅(銷項稅額)”等科目。
借記“銀行存款”科目,貸記“應(yīng)收票據(jù)”科目。如為帶息應(yīng)付票據(jù)到期收回時,應(yīng)按收到的本息,借記“銀行存款”科目,按票面價值,貸記“應(yīng)收票據(jù)”科目,按其差額,貸記“財務(wù)費用”科目。
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