问题已解决
老師我們有筆業(yè)務(wù)先付款后開進來的票,第一次付款2018年5.4日31000,會計做的分錄借應(yīng)付31000貸銀行31000然后5018年5.13進項票開進來了,會計分錄是借庫存,進項稅貸銀行38500,2018年5.28付尾款7500分錄,借應(yīng)付賬款7500貸銀行7500,按道理這賬5月應(yīng)付賬款余額為0,但不知前任會計工作一點責任心都沒有,他在2018年10月初建電腦賬,錄入期初貸方7500與7500對應(yīng)的科目是誰沒法查體現(xiàn)不了7500,我們建賬前此筆應(yīng)付賬款清賬了,但她不知把期初余額咋試算平衡了,弄成公司還欠對方7500,老師對于這筆欠款是錄期初余額如果錄入借方余額7500,賬就平了,但她錄入貸方余額7500弄成欠賬了,這筆欠款7500是不存在的,我處理一下做成借應(yīng)付7500貸,以前年度損益調(diào)整7500行嗎,老師
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您好,您第二筆的分錄也是不正確的,貸方不應(yīng)該是貸銀行存款,應(yīng)該是應(yīng)付賬款,那您的銀行存款余額正確嗎,這不涉及損益類科目,不需要用以前年度損益調(diào)整
2019 08/07 21:46
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2019 08/08 13:07
第二筆貸方就是應(yīng)付賬款,打錯字了
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2019 08/08 13:07
那老師這種情況咋處理
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2019 08/08 13:10
那您銀行存款的余額對嗎
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2019 08/08 13:19
對
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2019 08/08 13:24
那或者就用現(xiàn)金調(diào)整吧,借應(yīng)付賬款貸庫存現(xiàn)金
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2019 08/08 14:05
現(xiàn)金調(diào)肯定要對方蓋了財務(wù)章的收據(jù),但自己寫的沒他們的財務(wù)章可以作為票據(jù)調(diào)賬嗎
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2019 08/08 15:40
是您自己調(diào)整,您去年不是有銀行付過款嗎,銀行打印一個單據(jù),然后自己寫個調(diào)整說明,
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2019 08/08 19:42
如果用去年出賬的銀行單子,銀行就差7500了
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2019 08/08 19:43
銀行賬就對不上了
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2019 08/08 19:51
是錄期初錄錯了,賬清了,就沒有期初余額了,他又錄了期初,不知把賬咋弄平的
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2019 08/08 20:06
是的,者肯定有問題,銀行對的,應(yīng)付不對,那您現(xiàn)在就需要直接沖應(yīng)付賬款
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2019 08/08 20:10
咋沖老師人家建賬前手工帳,我也看了,分錄沒問題,但就錄期初借方錄入31000貸方錄入38500+7500
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2019 08/08 20:12
如果這7500入借方賬就對了,手工帳的賬本上借方7500+31000貸方38500
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2019 08/08 20:13
那應(yīng)該來說是期初余額的其他科目有問題,您看看其他哪個科目還有問題,和那個科目對應(yīng)調(diào)整
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