问题已解决
老师您好,我公司收到承兑汇票后有背书给另一个专门承兑贴现的公司,然后对方把贴现费用扣了后又回款给我们,这样我该怎么做凭证入账呢
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借:银行存款(实际收到的款项)
借:财务费用(差额)
贷:应收票据(票面金额)
2019 11/21 15:56
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2019 11/21 16:08
那我们背书给他们的时候不是也要走一笔账吗
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2019 11/21 16:11
1、收到汇票,给对方开收据,收据中标明汇票金额、汇票号码。
借:应收票据。
贷:应收帐款等往来科目。
2、付出汇票时,也要接受方开收据,然后将汇票复 ,印,收据及汇票复印件入帐。
借:应付帐款--供应商。
贷:应收票据。
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2019 11/21 16:12
好的谢谢老师
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2019 11/21 16:14
不用客气,满意给老师五星好评