问题已解决
事業(yè)單位將同級財(cái)政撥付的風(fēng)險(xiǎn)補(bǔ)償金存入?yún)f(xié)議銀行,應(yīng)該如何做存入和使用時的賬務(wù)處理?
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你好!
麻煩你稍等一下
2023 05/17 15:44
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2023 05/17 15:45
收到撥入的風(fēng)險(xiǎn)補(bǔ)償基金,
會計(jì)分錄:
借:銀行存款
貸:財(cái)政撥款收入
借:資金結(jié)存一貨幣資金
貸:財(cái)政撥款預(yù)算收入
轉(zhuǎn)入理財(cái)賬戶時,
借:銀行存款一其他貨幣資金
貸:銀行存款
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2023 05/17 15:47
如果發(fā)生風(fēng)補(bǔ)業(yè)務(wù)時的賬務(wù)處理呢?
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2023 05/17 15:49
沒太明白,能麻煩詳細(xì)說下嗎?
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2023 05/17 15:53
具體業(yè)務(wù)是:如果企業(yè)在實(shí)際發(fā)生貿(mào)易損失后向銀行申請風(fēng)險(xiǎn)補(bǔ)償,那么事業(yè)單位需按協(xié)議比例撥付風(fēng)險(xiǎn)補(bǔ)償金專戶里的銀行存款。這個的事業(yè)單位的賬務(wù)處理是什么樣子的?
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2023 05/17 15:58
借,管理費(fèi)用-風(fēng)險(xiǎn)基金
貸:風(fēng)險(xiǎn)基金或銀行存款
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2023 05/17 16:07
預(yù)算會計(jì)是否是 借:其他支出-財(cái)政撥款支出-項(xiàng)目支出 貸:資金結(jié)存-貨幣資金
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2023 05/17 16:10
是的,您理解的是對的哈,很棒哦
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2023 05/17 16:19
謝謝您的解答。
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2023 05/17 16:39
不客氣哈!麻煩給個五星好評!謝謝你!
祝你生活愉快!好運(yùn)常伴
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