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老師好!我把去年調(diào)整錯(cuò)誤憑證的應(yīng)該是預(yù)收賬款負(fù)數(shù)的錄到了貸方正數(shù),今年6月跨年了才發(fā)現(xiàn),現(xiàn)在應(yīng)該怎么調(diào)回來
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同學(xué),你好
具體分錄發(fā)一下
2023 06/07 18:36
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2023 06/07 18:41
借:預(yù)收賬款-客戶A100
? ? 貸:預(yù)收賬款-客戶B100。
實(shí)際我應(yīng)該調(diào)整借:預(yù)收賬款-客戶A100? 借:預(yù)收賬款-客戶B—100
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2023 06/07 18:43
現(xiàn)在跨年了我才發(fā)現(xiàn),等于客戶B給我多做了一筆預(yù)收借貸。
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小菲老師 
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2023 06/07 18:50
借:預(yù)收賬款-客戶B—100
貸:預(yù)收賬款-客戶A100
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2023 06/07 19:03
B客戶多做了,跟客戶A沒關(guān)系,我本來就應(yīng)該把客戶B換成客戶A的,沒有沖減反而使客戶B多了一筆借貸,現(xiàn)在跨年了會影響資產(chǎn)負(fù)債表的數(shù)字嗎?不影響我就想去修改憑證
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2023 06/07 19:06
原來的憑證是借:預(yù)收賬款-客戶B實(shí)際發(fā)生的是客戶A,下個(gè)月調(diào)整時(shí)把客戶A放在了借方,把客戶B放在了貸方,(其實(shí)真正調(diào)的是應(yīng)該把客戶B放在借方負(fù)數(shù))才對
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小菲老師 
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2023 06/07 19:08
同學(xué),你好
一級科目沒有錯(cuò),不影響資產(chǎn)負(fù)債表
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2023 06/07 19:11
明細(xì)科目客戶B就多了一筆分錄一進(jìn)一出,那這憑證還需要調(diào)嗎?
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2023 06/07 19:12
同學(xué),你好
那不需要的
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2023 06/07 19:15
好吧,謝謝辛苦老師了
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2023 06/07 19:16
不客氣,回答滿意請5星好評,謝謝
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