问题已解决
你好,老師請問下,公司要注銷了,應收賬款出現(xiàn)在貸方,還有應付賬款出現(xiàn)在借方,這些數(shù)都是以前年度留著的,一直掛在賬上,該做怎樣的調整呢?
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你好,應收賬款轉入壞賬準備,借壞賬準備,貸應收賬款
那你就只能是計入營業(yè)外收入來平帳,
借:營業(yè)外收入
貸:應付賬款
2020 05/20 09:36
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2020 05/20 09:40
應收賬款在賬上本來就是在貸方的呀,借壞賬準備,貸應收賬款,這樣不是還是在貸方嗎,不能沖呀?
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2020 05/20 09:43
應付賬款出現(xiàn)在借方的話,是我們多付錢的,怎么是轉營業(yè)外收入呢?應付賬款出現(xiàn)在貸方才是轉營業(yè)外收入吧
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2020 05/20 09:46
應收賬款在賬上本來就是在貸方,是預收款項,轉入,借應收賬款,貸營業(yè)外收入,
應付賬款出現(xiàn)在借方,是預付賬款,轉入,借營業(yè)外支出,貸預付賬款
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2020 05/20 09:51
好的,謝謝
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2020 05/20 09:57
應該的,祝你520快樂,學習進步
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