问题已解决
老師,這個(gè)分錄為啥借方是應(yīng)付利息,不是說(shuō)之前計(jì)提了利息然后現(xiàn)在支付借方:應(yīng)付利息;如果之前沒(méi)有計(jì)提只是單純的到了支付利息的時(shí)間,借方:財(cái)務(wù)費(fèi)用,那這里沒(méi)說(shuō)之前計(jì)提過(guò)利息呀
FAILED
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你好,這里雖然是沒(méi)說(shuō)之前計(jì)提過(guò)利息,但是正常做法是利息需要按月計(jì)提的啊?
2021 12/12 15:25
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2021 12/12 15:36
所以支付利息的借方啥時(shí)候?qū)憫?yīng)付利息或財(cái)務(wù)費(fèi)用,怎么辨認(rèn)這種情況
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2021 12/12 15:37
你好
計(jì)提利息的時(shí)候,借:財(cái)務(wù)費(fèi)用等科目,貸:應(yīng)付利息
支付利息的時(shí)候,借:應(yīng)付利息,貸:銀行存款
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2021 12/12 15:40
那還有一種情況
借:財(cái)務(wù)費(fèi)用
貸:銀行存款
什么時(shí)候這么寫(xiě)分錄
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2021 12/12 15:40
你好,通常是當(dāng)月支付當(dāng)月的利息
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2021 12/12 15:42
那這個(gè)當(dāng)月支付當(dāng)月利息,是不是默認(rèn)利息已經(jīng)每個(gè)月都計(jì)提了
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2021 12/12 15:43
你好,這個(gè)要看題目描述情況,不一定是這樣默認(rèn)的?
利息通常是按月計(jì)提,按季度支付
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2021 12/12 15:44
老師你看這個(gè)題
FAILED
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2021 12/12 15:45
你好
計(jì)提當(dāng)月利息,借:財(cái)務(wù)費(fèi)用 4000,貸:應(yīng)付利息 4000
支付季度利息,借:應(yīng)付利息 12000,貸:銀行存款? 12000
兩筆分錄合并(這里沒(méi)有考慮本金)就是,借:財(cái)務(wù)費(fèi)用 4000,應(yīng)付利息 8000,貸:銀行存款 12000
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2021 12/12 16:04
老師,那這個(gè)分錄題是不是也必須那您上面給的這樣做,最后要合并,能不能說(shuō)之前計(jì)提了的現(xiàn)在支付就記應(yīng)付利息,然后沒(méi)有說(shuō)之前計(jì)提的就直接記財(cái)務(wù)費(fèi)用呢?
FAILED
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2021 12/12 16:06
你好,針對(duì)這個(gè)題目(不考慮本金)
你可以這樣做
計(jì)提當(dāng)月利息,借:財(cái)務(wù)費(fèi)用 4000,貸:應(yīng)付利息 4000
支付季度利息,借:應(yīng)付利息 12000,貸:銀行存款? 12000
也可以這樣做?
借:財(cái)務(wù)費(fèi)用 4000,應(yīng)付利息 8000,貸:銀行存款 12000
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2021 12/12 16:08
也就是前面兩個(gè)分錄就等同于最后一個(gè)分錄,只不過(guò)一個(gè)是分了兩部分(兩個(gè)分錄)來(lái)呈現(xiàn)的,一個(gè)是合并的分錄
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2021 12/12 16:09
你好,是的,是這樣的
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2021 12/12 16:10
好的,謝謝老師
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2021 12/12 16:10
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望你對(duì)我的回復(fù)及時(shí)予以平價(jià),謝謝。
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