A commercial bill is a bill of exchange signed and issued by the drawer, which authorizes the drawee to unconditionally pay a certain amount of money to the payee or the holder on a specified date. Commercial bills are divided into commercial acceptance bills and bank acceptance bills. The commercial acceptance bill shall be accepted by the payer (the payer is the acceptor) outside the bank, and the bank acceptance bill shall be accepted by the bank.
商业承兑汇票的相关会计处理应该是什么?临沂代理记账一起来看。如下:
What should the relevant accounting treatment of commercial acceptance bill be? Jinan bookkeeping small editor will look at it together. As follows:
1. 购买时承兑汇票付款的会计分录:
1. Accounting entry of acceptance bill payment at the time of purchase:
借:原材料
Debit: raw materials
应纳税额——应增值税(进项税额)
Tax payable - VAT (input tax)
贷款:应付票据——商业承兑汇票
Loan: notes payable - commercial acceptance bill
2. 销售时收到的会计分录:
2. Accounting entries received at the time of sale:
借款:应收票据——商业承兑汇票
Loan: notes receivable - commercial acceptance bill
贷款:主营业务收入
Loan: main business income
应纳税额-应纳税额增值税(销项税额)
Tax payable value added tax (output tax)
3.承兑汇票贴现会计分录:
3. Accounting entry of acceptance bill discount:
借:银行存款
Debit: bank deposit
财务费用
Financial cost
贷:应收票据
Credit: bills receivable
4. 商业承兑汇票到期日收到付款时的会计分录:
4. Accounting entry when the commercial acceptance bill is received for payment on the due date:
借:银行存款
Debit: bank deposit
贷:应收票据
Credit: bills receivable
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