問題已解決
應付賬款出現赤字,在申報財務報表應該如何申報?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
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你好,應付賬款明細余額借方,在預付賬款欄次填寫
2019 02/15 11:56
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84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 02/15 12:02
能不能填在應收欄?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 02/15 12:05
你好,不可以的,應當計入預付賬款欄次才是的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 02/15 12:06
應付的借方余額填寫預付賬款,應付的貸方余額填什么?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 02/15 12:06
你好,應付賬款貸方余額就是填寫在應付賬款欄次就是了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 02/15 12:07
老師那其他應收款赤字了呢?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 02/15 12:07
你好,計入其他應付款欄次核算
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 02/15 12:09
把其他應收款的貸方余額調其他應付欄。其他應收的借方還放在其他應收的欄,對嗎?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 02/15 12:09
你好,是的,是這樣的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 02/15 12:10
老師,還是第一問,應付賬款赤字:我企業(yè)未設置預收,預付科目。報表去放預付欄?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 02/15 12:16
你好,是的,計入預付賬款欄次的
![](/wenda/img/newWd/sysp_btn_eye.png)