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商業匯票怎么做賬務處理?

發布時間:2019-11-06 11:20:28   點擊:次 來源:http://www.8109708.live

  商業匯票是出票人簽發的,委托付款人在指定日期無條件地向收款人或者持票人支付一定金額的匯票。商業匯票分為商業承兌匯票和銀行承兌匯票。商業承兌匯票由銀行外的付款人(付款人是承兌人)承兌,銀行承兌匯票由銀行承兌。
  A commercial bill is a bill of exchange signed and issued by the drawer, which authorizes the drawee to unconditionally pay a certain amount of money to the payee or the holder on a specified date. Commercial bills are divided into commercial acceptance bills and bank acceptance bills. The commercial acceptance bill shall be accepted by the payer (the payer is the acceptor) outside the bank, and the bank acceptance bill shall be accepted by the bank.
  商業承兌匯票的相關會計處理應該是什么?臨沂代理記賬一起來看。如下:
  What should the relevant accounting treatment of commercial acceptance bill be? Jinan bookkeeping small editor will look at it together. As follows:
  1. 購買時承兌匯票付款的會計分錄:
  1. Accounting entry of acceptance bill payment at the time of purchase:
  借:原材料
  Debit: raw materials
  應納稅額——應增值稅(進項稅額)
  Tax payable - VAT (input tax)
  貸款:應付票據——商業承兌匯票
  Loan: notes payable - commercial acceptance bill
  2. 銷售時收到的會計分錄:
  2. Accounting entries received at the time of sale:
  借款:應收票據——商業承兌匯票
  Loan: notes receivable - commercial acceptance bill
  貸款:主營業務收入
  Loan: main business income
  應納稅額-應納稅額增值稅(銷項稅額)
  Tax payable value added tax (output tax)
臨沂代理記賬
  3.承兌匯票貼現會計分錄:
  3. Accounting entry of acceptance bill discount:
  借:銀行存款
  Debit: bank deposit
  財務費用
  Financial cost
  貸:應收票據
  Credit: bills receivable
  4. 商業承兌匯票到期日收到付款時的會計分錄:
  4. Accounting entry when the commercial acceptance bill is received for payment on the due date:
  借:銀行存款
  Debit: bank deposit
  貸:應收票據
  Credit: bills receivable
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  If you want to learn more about Linyi agent bookkeeping, you can follow our website: http://www.8109708.live or contact us directly, we will provide you with the most intimate service.

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