问题已解决
老师您好,当月开的美元运费发票,当月支付有没有汇总差异如何写分录?
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同学你好
借费用
贷银行
贷汇兑损益(正负)
2020 09/22 14:55
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84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/22 15:02
老师这样写对,如何区别正负呢
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
朴老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/22 15:08
借贷方得差额,如借方小于贷方,为汇兑损失,用蓝字,如借方大于贷方,为汇兑收益,用红字
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/22 15:23
老师你看我刚才发的分录正确吗
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
朴老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/22 15:34
可以的,这样做没事
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84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/22 15:56
借贷方得差额,如借方小于贷方,为汇兑损失放在营业外收入,如借方大于贷方,为汇兑收益放在账务费用。这样没问题吗?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
朴老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/22 16:04
都用汇兑损益就可以了
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/22 16:25
借贷方得差额,如借方小于贷方,为汇兑损失放在营业外收入--汇总收益,如借方大于贷方,为汇兑收益放在账务费用--汇总收益。这样行吗?老师你能给我写明细吗?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
朴老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/22 16:30
借费用
借汇兑损益(正负)
贷银行存款
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/22 16:41
老师你的汇总损益得有一级科目吧
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
朴老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/22 16:43
一级科目是财务费用
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/22 17:21
老师借方少,贷方多的时候我可不可以营业外收--汇总收益呢?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
朴老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/22 17:43
借方做汇兑损益就行了
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/23 09:25
老师你能帮我把分录写一下吗?什么情况是借方多,贷方少?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
朴老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/23 09:35
汇兑损失
借费用/成本
借汇兑损益
贷银行存款
汇兑收益
借费用/成本
贷银行存款
贷汇兑损益
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/23 09:41
老师没有看懂,能说的具体一点吗?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
朴老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/23 09:46
这个就是汇兑损益的分录,都分开给你写了,这是最直观的分录了
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/23 09:55
老师也就是说账务费用下边要设两个二级分录是吗一个是汇总损益一个是汇总损失,都是放在账务费用上吗?如果收益我放在营业外收入-汇总收益,这样合理吗?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
朴老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/23 10:00
我给你的科目是汇兑损益,都用汇兑损益,我上面的汇兑收益汇兑损失是给你解释这个汇兑损益科目应该在借方还是贷方