问题已解决
?老師,向財(cái)政借專項(xiàng)款10萬(wàn),要怎么做分錄?
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1、財(cái)政專項(xiàng)撥入款項(xiàng)時(shí):
借:銀行存款
貸:專項(xiàng)應(yīng)付款-某某項(xiàng)目撥款
2、支出于項(xiàng)目有關(guān)的款項(xiàng)時(shí):
借:專項(xiàng)應(yīng)付款-某某項(xiàng)目撥款
貸:銀行存款
3、結(jié)余上繳:
借:專項(xiàng)應(yīng)付款-某某項(xiàng)目撥款
貸:銀行存款
2020 04/17 13:52
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