问题已解决
老師,您好!公司參加投標(biāo),投標(biāo)保證金當(dāng)時(shí)打了10000元給對(duì)方,因?yàn)闆](méi)有中標(biāo),投標(biāo)保證金又原路退回了,但是退了10000.35元,這多退的0.35該怎么做賬務(wù)處理合適呢?
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你好,多退記財(cái)務(wù)費(fèi)用
2023 12/25 16:50
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2023 12/25 16:51
你好。招標(biāo)保證金的利息歸屬于營(yíng)業(yè)外收入,但有時(shí)也可以歸入財(cái)務(wù)費(fèi)用-利息收入,如果相關(guān)的招標(biāo)活動(dòng)對(duì)公司在信貸和融資業(yè)務(wù)中起到了重要作用,則財(cái)務(wù)會(huì)把招標(biāo)保證金的利息歸入利息收入。
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84784975 
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2023 12/25 17:09
我們投標(biāo)不多,一年才發(fā)生這一次,那我把多退這0.35元計(jì)入營(yíng)業(yè)外收入哈?上面發(fā)生的業(yè)務(wù)具體該怎么寫(xiě)分錄呢?
小艾1 
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2023 12/25 21:17
你好,可以的 借 銀行存款 10000.35 貸 其他應(yīng)收款-保證金 10000 貸 營(yíng)業(yè)外收入 0.35
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2023 12/26 11:25
收到,謝謝解答!
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2023 12/26 11:44
不客氣,很高興能幫到你
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