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对其他应收款项的核算,由于各企业(单位)的内部业务的不同情况和各自的特点,日常会计处理上一般有四种方法,现举例说明和探讨。例:某车间王民去西安出差预借旅费500元,实际支出580元,会计处理的四种方法如下:一、往来冲减法:1、王民预借旅费时,凭有关自制原始凭证如出差申请单,做付款凭证:借:其他应收款差旅费 500元贷:现金 500元2、王民实际支出,凭火车票等有关凭据,作转帐凭证:借:制造费用 580元贷:其他应收款差旅费 580元3、退给王民超支款时,作付款凭证:借:其他应收款差旅费 80元
For accounting of other receivables, there are generally four methods for the daily accounting treatment due to the different situations and respective characteristics of the internal business of each company (unit), which are now illustrated and discussed. Example: A workshop where Wang Min travels to Xi’an for a business trip with a pre-paid travel fee of 500 yuan and actual expenditure of 580 yuan. The four methods of accounting treatment are as follows: 1. The current method of charge reduction: 1. When Wang Min pre-paid travel expenses, he uses the original self-made credentials such as Business Travel Application Form, Make Payment Certificate: Borrowing: Other Receivables Travel Expense 500 RMB Loan: 500 RMB in cash 2. Real Expenditure of Wangmin, with the relevant credentials such as train ticket, as transfer vouchers: Borrowing: Manufacturing Cost 580 RMB Credit: Other Receipt of travel expenses 580 yuan 3, when returned to the Wang Min overdraft, make payment vouchers: by: other receivables travel expenses 80 yuan