資源描述：
《會(huì)計(jì)實(shí)務(wù)操作大全.doc》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在行業(yè)資料-天天文庫。
1、會(huì)計(jì)實(shí)務(wù)操作大全第一章貨幣資金及應(yīng)收款項(xiàng)X¤￠2?פ2bbs.hnerp.comOR￡?A_1．現(xiàn)金X¤￠2?פ2bbs.hnerp.comOR￡?A_⑴備用金X¤￠2?פ2bbs.hnerp.comOR￡?A_①開立備用金X¤￠2?פ2bbs.hnerp.comOR￡?A_借：其他應(yīng)收款－備用金X¤￠2?פ2bbs.hnerp.comOR￡?A_貸：現(xiàn)金X¤￠2?פ2bbs.hnerp.comOR￡?A_②報(bào)銷時(shí)補(bǔ)回預(yù)定現(xiàn)金X¤￠2?פ2bbs.hnerp.comOR￡?A_借：管理費(fèi)用等X¤￠2?פ2bbs.hnerp.comOR￡?
2、A_貸：現(xiàn)金X¤￠2?פ2bbs.hnerp.comOR￡?A_③撤銷或減少備用金時(shí)X¤￠2?פ2bbs.hnerp.comOR￡?A_借：現(xiàn)金X¤￠2?פ2bbs.hnerp.comOR￡?A_貸：其他應(yīng)收款－備用金X¤￠2?פ2bbs.hnerp.comOR￡?A_⑵現(xiàn)金長短款X¤￠2?פ2bbs.hnerp.comOR￡?A_①庫存現(xiàn)金大于賬面值X¤￠2?פ2bbs.hnerp.comOR￡?A_借：現(xiàn)金X¤￠2?פ2bbs.hnerp.comOR￡?A_貸：待處理財(cái)產(chǎn)損溢－待處理流動(dòng)資產(chǎn)損溢X¤￠2?פ2bbs.hnerp.com
3、OR￡?A_查明原因后作如下處理：X¤￠2?פ2bbs.hnerp.comOR￡?A_借：待處理財(cái)產(chǎn)損溢－待處理流動(dòng)資產(chǎn)損溢X¤￠2?פ2bbs.hnerp.comOR￡?A_貸：其他應(yīng)付款－應(yīng)付現(xiàn)金溢余（X單位或個(gè)人）X¤￠2?פ2bbs.hnerp.comOR￡?A_營業(yè)外收入－現(xiàn)金溢余（無法查明原因的）X¤￠2?פ2bbs.hnerp.comOR￡?A_②庫存現(xiàn)金小于賬面值X¤￠2?פ2bbs.hnerp.comOR￡?A_借：待處理財(cái)產(chǎn)損溢－待處理流動(dòng)資產(chǎn)損溢X¤￠2?פ2bbs.hnerp.comOR￡?A_貸：現(xiàn)金X¤￠2?פ2
4、bbs.hnerp.comOR￡?A_查明原因后作如下處理：X¤￠2?פ2bbs.hnerp.comOR￡?A_借：其他應(yīng)收款－應(yīng)收現(xiàn)金短缺（XX個(gè)人）X¤￠2?פ2bbs.hnerp.comOR￡?A_其他應(yīng)收款－應(yīng)收保險(xiǎn)賠款X¤￠2?פ2bbs.hnerp.comOR￡?A_管理費(fèi)用－現(xiàn)金溢余（無法查明原因的）X¤￠2?פ2bbs.hnerp.comOR￡?A_貸：待處理財(cái)產(chǎn)損溢－待處理流動(dòng)資產(chǎn)損溢X¤￠2?פ2bbs.hnerp.comOR￡?A_2．銀行存款X¤￠2?פ2bbs.hnerp.comOR￡?A_①企業(yè)有確鑿證據(jù)表明存在銀
5、行或其他金融機(jī)構(gòu)的款項(xiàng)已經(jīng)部分或全部不能收回X¤￠2?פ2bbs.hnerp.comOR￡?A_借：營業(yè)外支出X¤￠2?פ2bbs.hnerp.comOR￡?A_貸：銀行存款X¤￠2?פ2bbs.hnerp.comOR￡?A_3．其他貨幣資金（外埠存款）X¤￠2?פ2bbs.hnerp.comOR￡?A_①開立采購專戶X¤￠2?פ2bbs.hnerp.comOR￡?A_借：其他貨幣資金－外埠存款X¤￠2?פ2bbs.hnerp.comOR￡?A_貸：銀行存款X¤￠2?פ2bbs.hnerp.comOR￡?A_②用此?？钯徹沊¤￠2?פ2b
6、bs.hnerp.comOR￡?A_借：物資采購X¤￠2?פ2bbs.hnerp.comOR￡?A_貸：其他貨幣資金－外埠存款X¤￠2?פ2bbs.hnerp.comOR￡?A_③撤銷采購專戶X¤￠2?פ2bbs.hnerp.comOR￡?A_借：銀行存款X¤￠2?פ2bbs.hnerp.comOR￡?A_貸：其他貨幣資金－外埠存款X¤￠2?פ2bbs.hnerp.comOR￡?A_4．壞賬損失X¤￠2?פ2bbs.hnerp.comOR￡?A_⑴直接轉(zhuǎn)銷法X¤￠2?פ2bbs.hnerp.comOR￡?A_①實(shí)際發(fā)生損失時(shí)X¤￠2?פ2
7、bbs.hnerp.comOR￡?A_借：管理費(fèi)用X¤￠2?פ2bbs.hnerp.comOR￡?A_貸：應(yīng)收賬款X¤￠2?פ2bbs.hnerp.comOR￡?A_②重新收回時(shí)X¤￠2?פ2bbs.hnerp.comOR￡?A_借：應(yīng)收賬款X¤￠2?פ2bbs.hnerp.comOR￡?A_貸：管理費(fèi)用X¤￠2?פ2bbs.hnerp.comOR￡?A_借：銀行存款X¤￠2?פ2bbs.hnerp.comOR￡?A_貸：應(yīng)收賬款X¤￠2?פ2bbs.hnerp.comOR￡?A_⑵備抵法X¤￠2?פ2bbs.hnerp.comOR￡?A
8、_①提取壞賬準(zhǔn)備金時(shí)X¤￠2?פ2bbs.hnerp.comOR￡?A_借：管
