应收账款会计.docxVIP

应收账款的入账时间如何确定？应收账款的入账价值应以实际发生额为依据 应收账款的入账时间应以销售收入的确认时间为依据 提取坏账准备时如何记账 ？ 提取坏账准备时： 借：管理费用 贷：坏账准备 冲销坏账损失时： 借：坏账准备 已确认并转销的坏账损失如果以后又收回时如何记账 已确认并转销的坏账损失，如果以后又收回，按实际收回的金额，作如下会计处理： 借：应收账款 贷：坏账准备 同时， 借：银行存款 贷：应收账款 设立备用金的部门，对于领用的备用金应当定期向财务部门报销。 拨出备用金时： 借：其他应收款一一备用金 贷：现金 财务部门根据报销数用现金补足备用金定额时，销数和拨补数都不再通过“其他应收款 ——备用金”账户核算，而是 借：管理费用 贷：现金 借鉴银行定期对账管理模式，由应收账款会计定期向营销人员提供对账单，包括账款形 式、货款回笼及余额。营销人员按其管理的客户单位设立统计台账，对产品发出、销售发票 开具和货款回笼进行序时记录，定期同财会部门提供的对账单相核对。出现未达账项及时向 财会部门反馈，由应收账款会计查明原因后进行调整。保证应收账款明细账同相应的统计台 账余额一致。3.营销人员同客户单位核对往来账目。 对客户单位已入账， 我方尚未入账的款 项，查清记录后向财会部门反馈，由应收账款会计查明原因后进行调整，保证统计台账余额 同客户单位往业账目余额一致。对营销人员难以对清的往来账目，可由应收账款会计配合进 行，但这是作为对账工作中的特殊情况。 the credit accounts receivable is how to determine the time? Accounts receivable entry value should be based on actual amount Accounts receivable credit sales at the time of the time when extracting the provision for how charge? When extracting the provision for: Borrow: management fee Bad loans: ready Sterilisation loss due to bad. Borrow: bad preparation has confirmed the loss of bad and turn again how if take charge Has confirmed the loss of bad, and turn again, if the amount, according to the actual back the accounting treatment: Borrow: accounts receivable Bad loans: ready At the same time, Borrow: bank deposit To borrow: receivable The department to set up reserve the recipients, financial department shall regularly to reserve. Dial out when the locker: Borrow: other receivables, petty cash Cr: cash Financial departments according to the number of petty cash expense norm, pin up and are no longer s-complement dial through other receivables accounts accounting, petty -- but Borrow: management fee Cr: cash