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給分公司的投資款之前做到長(zhǎng)期借款了,現(xiàn)在要轉(zhuǎn)投資款怎么做賬務(wù)處理?
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借:其他應(yīng)收款
貸:長(zhǎng)期借款
2024 04/16 09:57
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2024 04/16 12:21
麻煩老師再看下問題,感覺沒對(duì)呢
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2024 04/16 14:25
你好,你原來對(duì)外投資時(shí)
借:長(zhǎng)期借款
貸:銀行存款
因?yàn)榉止静恍枰獙?shí)收資本,只能掛往來款,所以沖銷長(zhǎng)期借款
借:其他應(yīng)收款
貸:長(zhǎng)期借款
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2024 04/16 15:45
我對(duì)分公司的投資款不計(jì)入長(zhǎng)期股權(quán)投資嗎?
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2024 04/16 15:49
是的,分公司個(gè)母公司是一體的,不能分家的,只是內(nèi)部資金的調(diào)度而已
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2024 04/16 18:25
好的,謝謝老師。如果是子公司就計(jì)到長(zhǎng)期股權(quán)投資哈
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2024 04/16 21:26
是的,就是那樣子的哈
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