问题已解决
老師好,公司收到一筆外幣的股利,然后同時對這筆外幣股利做了結(jié)匯,這兩個在現(xiàn)金流量表里怎么選?
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您好,“取得投資收益所收到的現(xiàn)金”項目。結(jié)匯沒有流量。是“貨幣資金”內(nèi)部發(fā)生增減變化,因此該業(yè)務不計入現(xiàn)金流量表
2023 04/16 10:05
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2023 04/16 10:42
老師,請問繳納的工會費,這個要計入現(xiàn)流表哪個?
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廖君老師 
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2023 04/16 10:45
您好,(財會〔2006〕3號)第十條等有關(guān)規(guī)定,企業(yè)支付的工會經(jīng)費,應在“支付給職工以及為職工支付的現(xiàn)金”項目中列示
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2023 04/16 10:53
老師,結(jié)匯本身不計現(xiàn)流,但是產(chǎn)生的差額計入現(xiàn)流的哪里
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廖君老師 
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2023 04/16 10:57
您好,差額這個分錄您是咋做的啊,我以為是就是結(jié)匯那個分錄里做的,就沒以有流量
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2023 04/16 11:02
差額做在財務費用-匯兌損益里,但比如美元賬戶貸1元,人民幣賬戶按固定匯率是6.5元,然后有個損益0.4元這樣
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廖君老師 
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2023 04/16 11:06
您好,明白了,這個也是因為? 收股利產(chǎn)生的差額了,我覺得還是“取得投資收益所收到的現(xiàn)金”項目
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