2政府与非营利组织会计财政会计0409.pptVIP

* 【例】某行政单位出售一批旧电脑10台，价值20000元，电脑已发出，但尚未收到款项。 电脑发出时： 借：应收账款 20000 贷：待处理财产损溢 20000 收到价款时： 借：银行存款 20000 贷：应收账款 20000 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-20