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收回已轉(zhuǎn)銷的壞賬分錄怎么做?
收回已轉(zhuǎn)銷的壞賬分錄:
借:應(yīng)收賬款
貸:壞賬準(zhǔn)備
借:銀行存款
貸:應(yīng)收賬款
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57計(jì)提房租的會(huì)計(jì)分錄怎么做?:計(jì)提房租的會(huì)計(jì)分錄怎么做?計(jì)提房租的會(huì)計(jì)分錄:承租方:預(yù)交租金時(shí)會(huì)計(jì)分錄:庫(kù)存現(xiàn)金銀行存款:按月分?jǐn)倳?huì)計(jì)分錄:管理費(fèi)用——房租:預(yù)付賬款——房租:出租方:銀行存款其他業(yè)務(wù)收入借其他業(yè)務(wù)成本貸累計(jì)折舊
57壞賬核銷的會(huì)計(jì)分錄是什么?:壞賬核銷的會(huì)計(jì)分錄:計(jì)提壞賬準(zhǔn)備:信用減值損失:發(fā)生壞賬時(shí):壞賬準(zhǔn)備:收回已確認(rèn)壞賬并轉(zhuǎn)銷應(yīng)收款項(xiàng):撤銷壞賬:壞賬準(zhǔn)備收回賬款借銀行存款貸應(yīng)收賬款等
79結(jié)轉(zhuǎn)銷項(xiàng)稅額的會(huì)計(jì)分錄怎么做?:結(jié)轉(zhuǎn)銷項(xiàng)稅額的會(huì)計(jì)分錄怎么做?結(jié)轉(zhuǎn)銷項(xiàng)稅額會(huì)計(jì)分錄:應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅額):結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅額會(huì)計(jì)分錄:應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅額):結(jié)轉(zhuǎn)應(yīng)繳納增值稅(即進(jìn)、銷差額):應(yīng)交稅費(fèi)——應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)貸應(yīng)交稅費(fèi)——未交增值稅下期交納時(shí)借應(yīng)交稅費(fèi)——未交增值稅貸銀行存款
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