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背書轉(zhuǎn)讓為什么是應(yīng)收票據(jù)?
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你好
因?yàn)槟闶者M(jìn)來(lái)的承兌匯票是借:應(yīng)收票據(jù),貸:應(yīng)收賬款或主營(yíng)業(yè)務(wù)收入和度應(yīng)交稅費(fèi)--銷項(xiàng)稅,
將承兌匯票轉(zhuǎn)給供應(yīng)商的時(shí)候,,借:應(yīng)付賬款或庫(kù)存商品和應(yīng)交稅費(fèi)--答進(jìn)項(xiàng)稅(一般納版稅人),貸:應(yīng)收票據(jù)
這里的應(yīng)收票據(jù),你看作銀行存款就好理解
2020 11/27 20:52
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