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銀行票據(jù)池業(yè)務(wù)的財(cái)務(wù)處理如何做? 例:我司收到A公司一張銀行承兌匯票500W,到期日為3月30日,現(xiàn)放入銀行票據(jù)池,開一張到期日為500W的銀行承兌付給B公司,會(huì)計(jì)分錄如下: 收到時(shí),借:應(yīng)收票據(jù),貸:應(yīng)收賬款_A公司 開出時(shí),借:預(yù)付賬款,貸:應(yīng)付票據(jù), 這樣是否正確的? 這樣做資產(chǎn)是不是放大了500W?
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你好!
分錄是對(duì)的。
2020 03/05 16:23
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2020 03/05 16:24
這樣資產(chǎn)總和不就放大了500萬嗎?
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蔣飛老師 
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2020 03/05 16:24
你好!
是的。你的理解很對(duì)
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2020 03/05 16:26
對(duì)于考核資金占用來說,這樣是不是就有失真
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2020 03/05 16:36
你好!
是的。
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2020 03/05 16:39
有沒有辦法讓資金不放大呢?如直接轉(zhuǎn)讓一樣,借預(yù)付帳款,貸應(yīng)收票據(jù)
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2020 03/05 16:43
你好!
這是業(yè)務(wù)事實(shí),按規(guī)定需要進(jìn)行這樣會(huì)計(jì)處理的
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2020 03/05 16:44
謝謝你
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2020 03/05 16:47
不客氣,祝您學(xué)習(xí)進(jìn)步,工作順利,麻煩給個(gè)五星評(píng)價(jià),老師回答您的問題將會(huì)更加用心,謝謝。
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