问题已解决
單位員工預(yù)支下鄉(xiāng)款,打了借條,我的雙分錄賬做得對(duì)嗎
FAILED
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學(xué)員您好,
我認(rèn)為借方用“預(yù)付賬款”不合適,員工是從單位借款,單位應(yīng)該是應(yīng)收他的款項(xiàng),建議將“預(yù)付賬款”改成“其他應(yīng)收款”
2020 12/23 16:23
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2020 12/23 16:34
那他用單據(jù)報(bào)銷,怎么做雙分錄
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小奇老師 
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2020 12/23 17:15
如果他報(bào)銷5100
借:業(yè)務(wù)活動(dòng)費(fèi)用? ?5100
? ?貸:其他應(yīng)收款? ?5000
? ? ? ? ? 庫(kù)存現(xiàn)金? ? 100
借:行政支出? ?100
? ?貸:資金結(jié)存—貨幣資金? ?100
如果他報(bào)銷4800
借:業(yè)務(wù)活動(dòng)費(fèi)用? ?4800
? ? ? ?庫(kù)存現(xiàn)金? ?200
? ?貸:其他應(yīng)收款? ?5000
借:資金結(jié)存—貨幣資金? ?200
? ?貸:行政支出? ?200
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2020 12/24 11:51
如果他報(bào)銷4800,預(yù)算會(huì)計(jì)里不用反應(yīng)4800元,只用反應(yīng)200元嗎
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2020 12/24 11:55
你之前的其他應(yīng)收款的時(shí)候,預(yù)算會(huì)計(jì)已經(jīng)做了5000的支出,報(bào)銷4800時(shí),只需要沖回200的支出,這樣就和財(cái)務(wù)會(huì)計(jì)分錄中的業(yè)務(wù)活動(dòng)費(fèi)用保持一致
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2020 12/24 12:03
那差一項(xiàng)要填什么
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小奇老師 
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2020 12/24 14:23
差一項(xiàng)填什么?差什么呢?在您分錄的基礎(chǔ)上,再加上我的分錄,就行了
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2020 12/24 14:40
差異項(xiàng)要填什么
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2020 12/24 15:35
我不是很明白您指的差異項(xiàng)是什么?之前職工借款的分錄您的提問(wèn)已經(jīng)做好了,之后職工拿票據(jù)回來(lái)報(bào)銷的兩種情況的分錄也給您做好了,也做平了,還存在什么差異項(xiàng)嗎?
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