问题已解决
收到承兑汇票,找的平台贴现,后收到对方开的利息收入发票,这些怎么写分录



你好,收到承兑汇票,找的平台贴现,收到对方开的利息收入发票
借:银行存款,财务费用,贷:应收票据
2023 05/31 20:16

84785041 

2023 05/31 20:26
老师,看下分录对吗?针对这样收到对方开的利息收入发票,怎么写分录?

邹老师 

2023 05/31 20:27
你好,整个过程是这样
收到承兑汇票
借:应收票据,贷:应收账款
找的平台贴现,收到对方开的利息收入发票
借:银行存款,财务费用,贷:应收票据

84785041 

2023 05/31 20:31
把汇票付给平台贴现没有分录?

邹老师 

2023 05/31 20:33
你好,贴现只需要做这一笔分录就好了

84785041 

2023 05/31 20:46
哦,做了没事吧,看之前会计都做这分录?没有收入发票也这样做分录吗?不能税前扣除,在调增是吧?老师还有这调增调减不明白,教教我?

邹老师 

2023 05/31 20:52
你好,没有发票的费用支出,需要做纳税调增处理