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票據(jù)到期,對(duì)方無(wú)力支付,銀行從本企業(yè)賬戶(hù)中扣款。會(huì)計(jì)分錄怎么寫(xiě)
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你好,正在解答中請(qǐng)稍等
2023 01/29 05:37
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2023 01/29 05:41
票據(jù)到期企業(yè)應(yīng)該去銀行進(jìn)行承兌,如果對(duì)方銀行賬戶(hù)金額不夠,導(dǎo)致票據(jù)到期無(wú)法支付時(shí),應(yīng)該將之前計(jì)入應(yīng)收票據(jù)科目的金額轉(zhuǎn)入應(yīng)收賬款科目,其對(duì)應(yīng)的會(huì)計(jì)分錄為,借:應(yīng)收賬款,貸:應(yīng)收票據(jù)。
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