问题已解决
老師,請問無追應(yīng)收保理的賬務(wù)處理怎么做?
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具體的帳務(wù)處理如下:
借:銀行存款(實際從保理商處收到的款項)
財務(wù)費用(向保理商支付的手續(xù)費等)
其他應(yīng)收款(企業(yè)預(yù)計將發(fā)生的銷售退回、折讓、現(xiàn)金折扣款)
壞賬準(zhǔn)備(原已計提的壞賬準(zhǔn)備金額)
貸:應(yīng)收賬款(所售出債權(quán)的賬面余額)
2022 09/06 17:06
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2022 09/07 10:52
這個是不是相當(dāng)于把應(yīng)收賬款賣給保理商了
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冉老師 
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2022 09/07 10:53
是的,你說的很對的
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2022 09/07 12:30
那我想問一下,有追和無追什么區(qū)別啊,賬務(wù)處理有區(qū)別嗎?
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冉老師 
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2022 09/07 12:53
不一樣,無追相當(dāng)于處置,有追相當(dāng)于質(zhì)押
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