問題已解決
老師你好,收到銀行承兌匯票再背書出去,收到和背書出去分別怎么做分錄?
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收到銀行承兌匯票時,借記“應(yīng)收票據(jù)”,貸記“應(yīng)收賬款”或相關(guān)賬戶。背書出去時,借記“應(yīng)付票據(jù)”,貸記“應(yīng)收票據(jù)”。這樣記錄了票據(jù)的收付過程。
10/14 19:02
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84784972 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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10/14 19:22
背書出去可以做借應(yīng)付賬款貸應(yīng)付票據(jù)嗎?
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84784972 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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10/14 19:23
借應(yīng)付賬款貸應(yīng)收票據(jù)
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小智老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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10/14 19:25
背書出去應(yīng)該借“應(yīng)付票據(jù)”或“短期借款”,貸“應(yīng)收票據(jù)”。若涉及采購,還可能涉及“原材料”、“庫存商品”等科目。直接借“應(yīng)付賬款”不準(zhǔn)確。
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小智老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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10/14 19:26
對頭!背書出去應(yīng)借“應(yīng)付票據(jù)”或“短期借款”,視情況而定,貸“應(yīng)收票據(jù)”。涉及采購時,同時可能借“原材料”或“庫存商品”等,貸“應(yīng)付賬款”。這樣分錄更準(zhǔn)確。
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84784972 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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10/14 19:47
因為之前有欠款用的應(yīng)付賬款,用應(yīng)收票據(jù)還賬,需要先轉(zhuǎn)入應(yīng)付票據(jù)再轉(zhuǎn)入應(yīng)付賬款嗎
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小智老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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10/14 19:48
對,通常流程是這樣的:首先,將應(yīng)收票據(jù)轉(zhuǎn)為應(yīng)付票據(jù)(借:應(yīng)付票據(jù),貸:應(yīng)收票據(jù)),然后用這筆應(yīng)付票據(jù)去抵償應(yīng)付賬款(借:應(yīng)付賬款,貸:應(yīng)付票據(jù))。這樣操作符合會計準(zhǔn)則。
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84784972 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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10/14 19:50
謝謝老師明白了
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小智老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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10/14 19:53
不客氣,有其他財會問題隨時來聊。祝您學(xué)習(xí)順利!
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