问题已解决
請問老師,單位往來科目針對同一個客戶只設(shè)置一個科目的目的是什么?
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目的是方便查賬,以免搞錯了
2024 08/03 09:59
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2024 08/03 10:02
比如甲企業(yè)賒銷給A客戶113萬貨款,借 :應(yīng)收賬款113萬。但是因為另外一批貨比較好賣,甲企業(yè)讓乙企業(yè)先預(yù)付20萬,這時候甲企業(yè)怎么做賬,借 銀行存款 20萬 貸應(yīng)收賬款20萬么?
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2024 08/03 10:04
可以的,就是那樣處理就行
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2024 08/03 10:06
那真對一個客戶只設(shè)置一個往來帳的情況下,年底資產(chǎn)負(fù)債表一定會做重分類的對吧?
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2024 08/03 10:09
是的,需要往來科目重分類
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2024 08/03 10:10
但是 借 銀行存款 貸 應(yīng)收賬款這樣處理會不會被認(rèn)為隱藏收入
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2024 08/03 10:12
你是正常的預(yù)收款,你在怕啥呢?
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2024 08/03 10:16
請問老師,如果同一個客戶用多種往來科目,比如剛才的A的20萬,甲企業(yè)做到了預(yù)收賬款,甲企業(yè)年底就不會存在資產(chǎn)負(fù)債表的科目重分類的問題了對吧?
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2024 08/03 10:18
那么萬一你開票給他40萬,款沒收回呢?
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2024 08/03 11:40
那么萬一你開票給他40萬,款沒收回呢?這句話什么意思呢
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2024 08/03 11:42
意思是那個又形成了應(yīng)收賬款了呀,你沒法控制他必須是預(yù)收賬款的
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2024 08/03 12:02
我的意思就是說過,同一個客戶根據(jù)業(yè)務(wù),設(shè)置不同的往來賬戶,會更好一些。可以這樣理解么?
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2024 08/03 12:03
根據(jù)自己的習(xí)慣做就是,沒有標(biāo)準(zhǔn)的答案。自己覺得怎么好就怎么來,別人的方式不一定適合你
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2024 08/03 12:05
無論選擇哪一種,都需要在年底時進(jìn)行往來和重分類么?
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2024 08/03 12:06
是的,可能會面臨重分類,因為交易的結(jié)果會變的
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