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老師,出納給員工報(bào)銷付款,多支付了2元,該怎么做賬?這個(gè)2元,又不可能讓這個(gè)員工單獨(dú)再轉(zhuǎn)回給公司吧?
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借:營(yíng)業(yè)外支出或其他應(yīng)收款-出納,貸:銀行存款
2023 01/30 19:56
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2023 01/30 19:57
老師,為什么是其他應(yīng)收款-出納?意思是,這個(gè)錢,讓出納轉(zhuǎn)回給公司?
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易 老師 
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2023 01/30 20:03
是的,原則是出納要追回否則賠付
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2023 01/30 20:04
老師,金額也不大啊,就2元。這種怕是也不合適轉(zhuǎn)回公司了吧?如果計(jì)入營(yíng)業(yè)外支出,合適嗎?這個(gè)也不屬于營(yíng)業(yè)外啊,只是失誤轉(zhuǎn)錯(cuò)了啊
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易 老師 
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2023 01/30 20:23
相當(dāng)贈(zèng)給對(duì)方了,不是日常業(yè)務(wù)可記營(yíng)業(yè)外的
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2023 01/31 07:48
老師,關(guān)于營(yíng)業(yè)外收支,我很少用。我想請(qǐng)問,營(yíng)業(yè)外收入是需要繳納企業(yè)所得稅的嗎?
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易 老師 
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2023 01/31 08:09
營(yíng)業(yè)外收支需要繳納所得稅
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