問題已解決
購買原材料打款金額多付了,發(fā)票金額少開了,多付的款記入哪個科目?
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你好,多付的部分計入預付賬款核算
2018 05/24 11:45
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84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 05/24 11:49
我之前付款金額就是記入預付的借方,現(xiàn)在多付記預付貸方還是借方
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 05/24 11:50
你好,計入借方
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 05/24 11:52
我這樣做的分錄,那還在在借方在預付嗎
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84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 05/24 11:52
應該是多余部分再做一筆分錄吧,記在預付吧
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84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 05/24 11:53
老師,該如何體現(xiàn)多付了款
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 05/24 11:53
你好,你這個是取得發(fā)票沖銷預付
你之前預付是 借;預付賬款 貸;銀行存款
借方發(fā)生額減去貸方發(fā)生額,就是預付的期末借方余額,體現(xiàn)多付
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