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預(yù)付,預(yù)收如何重分類?
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應(yīng)付賬款、預(yù)付賬款(預(yù)付賬款是資產(chǎn)類科目他的明細(xì)有貸方余額轉(zhuǎn)到應(yīng)付賬款的貸方;應(yīng)付賬款是負(fù)債類科目他的借方的明細(xì)科目余額轉(zhuǎn)到預(yù)付賬款的借方)
會(huì)計(jì)分錄:
借:預(yù)付賬款
貸:應(yīng)付賬款
2024 01/01 10:40
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