问题已解决
上个月收到几张银行电子承兑汇票后立即背书转出 电子承兑这个月打印了出来 请问老师收到和转出写一个分录可以吗



你好!可以的,可以写一个分录的。
2022 01/09 04:13

84784982 

2022 01/09 04:16
你好 老师
这几张收到的承兑汇票跟上家无业务往来
是别人个人卡转账买的 没有通过公户
收到这个分录怎么写呢

蒋飞老师 

2022 01/09 04:18
可以做分录:
借应收票据
贷其他应付款(或库存现金)

84784982 

2022 01/09 04:22
没有那么多库存现金
其他应付款是这个个人吗
不是公司员工

蒋飞老师 

2022 01/09 05:39
可以的,其他应付款是这个个人

84784982 

2022 01/09 07:08
老师 是这样吗
借 应收票据
贷其他应付款—个人
借应付账款
贷 应收票据
写一个凭证
原始凭证放打印的电子承兑汇票
还需要放什么

蒋飞老师 

2022 01/09 07:43
如果有合同,可以把合同附在记账凭证后面

84784982 

2022 01/09 07:58
没有合同

84784982 

2022 01/09 07:59
个人转个人卡买的 金额也不是汇票金额

蒋飞老师 

2022 01/09 08:29
那就用打印的电子承兑汇票做附件

84784982 

2022 01/09 08:30
老师,只有这个就可以了?怎么证明应付个人款呢

蒋飞老师 

2022 01/09 08:32
个人卡转账记录打印出来做附件。

84784982 

2022 01/09 08:35
老师 是个人转的个人
金额会和汇票金额不一致
以后应该没有风险吧

蒋飞老师 

2022 01/09 08:40
没事的,摘要注明清楚就可以了

84784982 

2022 01/09 08:43
老师,该怎么注明呢
公司购买承兑不合适吧
如果有差额
分录应该是借应收票据
财务费用负数
贷其他应付款 吗

蒋飞老师 

2022 01/09 09:59
对的,差额记入财务费用科目

84784982 

2022 01/09 09:59
摘要该怎么注明呢 这个人跟公司没关系

蒋飞老师 

2022 01/09 11:03
好的,那就不要特别注明了。

84784982 

2022 01/09 11:05
老师 不注明可以吗 个人转个人的转账记录
然后其他公司转过来的承兑汇票
不用证明是给公司买的承兑吗

蒋飞老师 

2022 01/09 11:12
那就写个委托付款证明。