问题已解决
款已付,票未到,货已到的账务处理
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借应付账款 贷银行,货到借库存商品 贷应付账款-暂估款
2019 08/28 16:26
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2019 08/28 16:27
会计分录理解了,我有点不理解,就是。款付了,又做一笔应付账款暂估,目的是什么?
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2019 08/28 16:28
这个是暂估,挂明细是暂估不是供应商,后续来发票冲掉这个按发票做借库存商品 贷应付账款供应商
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2019 08/28 16:30
暂估后面不挂供应商吗?
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2019 08/28 16:31
是的,这个挂不是供应商
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2019 08/28 16:31
举个实列嘛,老师
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2019 08/28 16:32
如果不挂供应商。假如有很多单位,怎么知道哪个单位的货到了,而发票没收回呢?
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2019 08/28 16:44
假设到货100 借库存商品100 贷应付账款-暂估款100 ,第2个月是a供应商开发票回来100 现在就做借借库存商品-100 贷应付账款-暂估款-100 按发票做借借库存商品100 贷应付账款-a100