问题已解决
电子承兑从一个银行户转到另一个银行户,怎么做分录
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你是贴现后转入另一个银行户,还是说直接电子承兑支付给另外一个银行户?
2019 10/12 11:02
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2019 10/12 11:02
直接付 没有贴现
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2019 10/12 11:05
借:应收票据
贷:应收票据
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2019 10/12 11:07
如果是款从一个户到另一个户,只做一张付款凭证,对吗?
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2019 10/12 11:09
这个就是做转账凭证。如果是款的话
借:银行存款——转入的银行户
贷:银行存款——转出的银行户
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2019 10/12 11:10
承兑转账的话,应收票据下级明细是啥?
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2019 10/12 11:11
这个没有下级明细。直接是一级科目,附相关的票据的复印件,或打印的相关证明材料
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2019 10/12 11:14
那这个凭证,借方和贷方都是同一个科目,没有意义呀
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2019 10/12 11:15
但记录了一个事实,就是票据多一个银行户转入了另外一个银行户。也可以不用账务处理。因为应收票据没有增减。对企业而言是这样的。
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2019 10/12 11:17
老师,应收票据下级科目应该是银行吧?
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2019 10/12 11:19
你可以这样设置应收票据的二级科目,但用一级科目核算更方便
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2019 10/12 11:22
老师,用一个科目简单,是吗?
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2019 10/12 11:24
是的,就是这样的。直接用一级科目核算