问题已解决
1.甲公司因銷售商品收到乙公司簽發(fā)的不帶息“商業(yè)承兌匯票”一張,面值為226,000元(其中增值稅為26,000元),出票日為2月1日,期限為4個(gè)月。甲公司于3月15日將該“商業(yè)承兌匯票”貼現(xiàn),貼現(xiàn)率為6%。到期日,乙公司無(wú)力支付票款。 下面的圖片對(duì)嗎
FAILED


同學(xué)你好:算的貼現(xiàn)利息、貼現(xiàn)所得是正確的
你那個(gè)分錄是寫的什么時(shí)候的?收到的時(shí)候嗎?
2023 04/11 22:50

84785009 

2023 04/11 22:51
是的是的

84785009 

2023 04/11 22:51
上面有完整的題目
康康1老師 

2023 04/11 22:55
我看不到題啊…這是我所看到的最前面是這樣的!如果是收到這張匯票的分錄的話,那就錯(cuò)誤了
應(yīng)該是:
借:應(yīng)收票據(jù)
貸:應(yīng)收帳款
貼現(xiàn)時(shí)
借:銀行存款
財(cái)務(wù)費(fèi)用
貸:應(yīng)收票據(jù)
FAILED

84785009 

2023 04/11 22:59
老師 那個(gè)就是完整的題目

84785009 

2023 04/11 22:59
我現(xiàn)在懂了 謝謝老師

84785009 

2023 04/11 23:01
可是那個(gè)乙公司無(wú)力支付條款怎么寫分錄呢

84785009 

2023 04/11 23:02
可以寫一個(gè)分錄為短期借款嗎

84785009 

2023 04/11 23:02
票據(jù)是商業(yè)承兌匯票
康康1老師 

2023 04/11 23:04
同學(xué):是到期無(wú)力償嗎?

84785009 

2023 04/11 23:04
是的是的
康康1老師 

2023 04/11 23:07
如果未貼現(xiàn),那你做收到時(shí)相反的分錄就可以哦
如果已貼現(xiàn)那計(jì)入短期借款哦

84785009 

2023 04/11 23:13
好的好的

84785009 

2023 04/11 23:15
所以最后的結(jié)果分錄就是:
借:銀行存款? 223062
? ? ?財(cái)務(wù)費(fèi)用2938
? ? 貸:短期借款226000

84785009 

2023 04/11 23:15
這樣對(duì)了吧
康康1老師 

2023 04/11 23:18
同學(xué):是的哦!最后分錄是這樣的
