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我想問一下,現(xiàn)金日記賬、銀行日記賬的登記依據(jù)是記賬憑證還是原始憑證?
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你好,現(xiàn)金日記賬、銀行日記賬的登記依據(jù)是記賬憑證
2021 11/16 00:10
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2021 11/16 00:13
我們單位的會(huì)計(jì)是每幾天才做一次賬,而我們單位的現(xiàn)金報(bào)銷,銀行轉(zhuǎn)賬是天天有。假如是以記賬憑證登記的話,現(xiàn)金日記賬、銀行日記賬登記不就不及時(shí)了嗎?
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紫藤老師 
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2021 11/16 00:14
你們也可以原始憑證出納先登記,
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2021 11/16 00:18
意思是根據(jù)原始憑證登記也可以,是吧?但是根據(jù)原始憑證登記的話,現(xiàn)金日記賬和銀行日記賬上有一列是憑證號數(shù),這列應(yīng)該怎么填?這時(shí)記賬憑證還沒有做出來呢?
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紫藤老師 
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2021 11/16 00:19
憑證號數(shù)先不寫,等會(huì)計(jì)做賬了才寫
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2021 11/16 00:24
那現(xiàn)金日記賬上的日期應(yīng)該怎么填?也是先空著,等會(huì)計(jì)做賬了才寫嗎?還是填原始憑證上的日期呢?
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2021 11/16 00:26
也是先空著,等會(huì)計(jì)做賬了才寫
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