问题已解决
收到了一个半成品的预付款5万,做科目汇总表时应该怎么做?
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你好,在银行存款借方登记,同时在预收账款贷方登记
2018 10/05 19:05
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2018 10/05 19:06
卖的成品是走主营业务,半成品走的其它业务收入,但这个是预付款怎么做呢?
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邹老师 
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2018 10/05 19:07
你好,在银行存款借方登记,同时在预收账款贷方登记
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2018 10/05 19:09
老师我的科目汇总表没有预收账款这个明细,只有应付账款和应收账款,应收账款都是下的成品的,半成品没走这里!
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邹老师 
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2018 10/05 19:10
你好,没有预收账款,你可以通过应收账款贷方登记
成品,半成品是存货科目,不是应收账款的明细科目
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2018 10/05 19:16
存货科目??我不懂意思呢
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2018 10/05 19:18
你好,就是库存商品,半成品属于存货核算的内容,不通过应收账款 核算的
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2018 10/05 19:24
您的意思是这5万下在库存商品的贷方那里是吗?
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2018 10/05 19:26
你好,收到了一个半成品的预付款5万,这个业务分录是
借;银行存款 贷;预收账款,计入预收账款,货币资金核算
我意思是成品,半成品是存货科目,与应收账款是没有关系的科目
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2018 10/05 19:28
凭证我是这么下的,就是科目汇总表时我不知道该怎么去下这5万预收半成品款
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邹老师 
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2018 10/05 19:29
你好,在银行存款登记借方,在预收账款登记贷方
与半成品科目没有关系,这个是收到的半成品预收款,这个才是经济业务实质,这个并不导致半成品增加或减少,影响的是货币资金,预收账款