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請(qǐng)問(wèn)款已付,票已到,貨未到會(huì)計(jì)賬務(wù)怎么處理?
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根據(jù)會(huì)計(jì)準(zhǔn)則,款已付、票已到、貨未到的情況,會(huì)計(jì)賬務(wù)應(yīng)當(dāng)將收款和開(kāi)票作為兩個(gè)獨(dú)立的交易進(jìn)行處理。收款一般應(yīng)當(dāng)錄入應(yīng)收賬款,而開(kāi)票一般應(yīng)當(dāng)錄入應(yīng)付賬款,以此來(lái)反映企業(yè)的應(yīng)收應(yīng)付款項(xiàng)的情況。
2023 03/25 19:35
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2023 03/25 19:35
那么,如果貨已到但未付款,又如何處理呢?
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2023 03/25 19:35
如果貨已到但未付款,則應(yīng)當(dāng)將貨款錄入應(yīng)收賬款,并錄入預(yù)收賬款,以此反映企業(yè)的應(yīng)收款項(xiàng)情況。如果貨物已到但未開(kāi)票,則應(yīng)當(dāng)將貨款錄入應(yīng)付賬款,并錄入預(yù)付賬款,以此反映企業(yè)的應(yīng)付款項(xiàng)情況。
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