藍(lán)玫瑰 追問(wèn)

2017-09-28 19:47

客戶貸款是賬務(wù)處理： 
                                      借：應(yīng)收賬款-XXX        500000 
                                          貸：銀行存款                            500000 
客戶還款時(shí) 賬務(wù)處理： 
                                      借：銀行存款                499788 
                                             應(yīng)收利息                 212 
                                         貸：應(yīng)收賬款-XXX                       500000

鄒老師 解答

2017-09-28 19:48

你好，還款時(shí)，需要把212確認(rèn)為利息收入的

藍(lán)玫瑰 追問(wèn)

2017-09-28 19:50

客戶還我們現(xiàn)金499788元已存入銀行，利息我么已提前收了，也做賬務(wù)處理了

藍(lán)玫瑰 追問(wèn)

2017-09-28 19:53

客戶貸款時(shí)的賬務(wù)處理： 
借：應(yīng)收賬款-XXX 500000 
貸：銀行存款 500000 
客戶還款時(shí) 的賬務(wù)處理： 
借：銀行存款 499788 
       主營(yíng)業(yè)務(wù)收入 212 
貸：應(yīng)收賬款-XXX 500000 
老師這樣可以嗎

鄒老師 解答

2017-09-28 19:57

借；銀行存款   500000  貸；貸款 499788  主營(yíng)業(yè)務(wù)收入 212/1.03 應(yīng)交稅費(fèi)212/1.03*3%