问题已解决
企業(yè)不單獨設(shè)置預(yù)付賬款的,用應(yīng)收賬款科目,是不是也是按應(yīng)收賬款的借增貸減記分錄,只是在登記賬結(jié)構(gòu)那里記錄貸方而已
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/011/84/04/96_avatar_middle.jpg?t=1651216819)
同學,你好
?資產(chǎn)負債表中沒預(yù)付賬款的話 就把發(fā)生的預(yù)付賬款金額加進應(yīng)收賬款就好?
2023 11/12 13:39
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/12 13:40
分錄怎么寫是借增貸減還是借減貸增?
![](https://pic1.acc5.cn/011/84/04/96_avatar_middle.jpg?t=1651216819)
小菲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 11/12 13:41
“應(yīng)收賬款”科目的借方登記增加額,貸方登記減少額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/12 13:42
那沒設(shè)置預(yù)收賬款的,用應(yīng)收賬款也是貸方登記減少嗎?
![](https://pic1.acc5.cn/011/84/04/96_avatar_middle.jpg?t=1651216819)
小菲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 11/12 13:44
同學,你好
嗯嗯,是的
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