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              代墊運費計入什么科目

              鄭玉文2020-11-03 08:49:40

              代墊運雜費計入其他應收款科目。根據企業會計制度的規定,企業在銷售業務中,代購貨方支付應由購貨方承擔的運雜費,為代墊運雜費,應當通過“應收賬款”科目核算。

              代墊運費計入什么科目

              代墊運費的會計分錄:

              借:其它應收款—墊支運費,

              貸:銀行存款。

              收到款項時:

              借:銀行存款,

              貸:其它應收款—墊支運費。

              銷售商品并代墊運費賬務處理:

              借:應收賬款,

              貸:主營業務收入,

              貸:應交稅費—應交增值稅(銷項稅額),

              貸:庫存現金或銀行存款。

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