问题已解决
A公司收到一筆租金,其實(shí)這筆租金應(yīng)該是B公司的,請(qǐng)問(wèn)站在B公司的角度上,怎么賬務(wù)處理?
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張艷老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,省會(huì)計(jì)領(lǐng)軍人才,中級(jí)會(huì)計(jì)師,中級(jí)經(jīng)濟(jì)師
您好,這個(gè)業(yè)務(wù)是基于什么原因讓A公司代收了呢?債權(quán)債務(wù)轉(zhuǎn)移嗎?
2021 04/19 15:06
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2021 04/19 15:37
租的人打錢(qián)打錯(cuò)了賬戶
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2021 04/19 15:40
那B公司應(yīng)該確認(rèn)應(yīng)收賬款科目
借:應(yīng)收賬款
? ? ?貸:主營(yíng)業(yè)務(wù)收入
? ? ? ? ? ? 應(yīng)交稅費(fèi)--應(yīng)交增值稅--銷(xiāo)項(xiàng)稅額
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2021 04/19 16:24
我還要做與A公司的往來(lái),因?yàn)殄X(qián)在他那里,怎么做?
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2021 04/19 16:25
A公司做
借:銀行存款
? ? ? 貸:其他應(yīng)付款
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2021 04/19 16:27
我的意思是說(shuō)B公司做這筆帳,也要做個(gè)往來(lái),體現(xiàn)這筆帳在A公司,然后再來(lái)做收入
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2021 04/19 16:28
沒(méi)有這樣做分錄的。
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2021 04/19 16:31
那按照你的做法,這筆錢(qián)掛應(yīng)收,這個(gè)租金還是沒(méi)收回來(lái)呀!
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2021 04/19 16:33
那就需要A將款項(xiàng)退回,然后再重新打到B公司賬上。
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2021 04/19 16:35
我司有很多帳都是這樣,做往來(lái)也是可以的吧
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2021 04/19 16:36
上面交流的是規(guī)范的處理。
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