應(yīng)收票據(jù)和應(yīng)收賬款教學(xué)課件

應(yīng)收款項Vaudonon.chAsposeslidesforNET4odientPEvaluationonly.CreatedwithAsposeSlidesforNET4.0dientProfilo71Copyright2019-2019AsposePtyL學(xué)習(xí)要求通過本章學(xué)習(xí),要求了解應(yīng)收票據(jù)的概念及種類,掌握應(yīng)收票據(jù)利息的計算,掌握應(yīng)收票據(jù)取得、收回、轉(zhuǎn)讓、貼現(xiàn)的核算;了解應(yīng)收賬款的核算范圍,掌擺應(yīng)收賬款的計價及核算,掌握壞賬損失的確認(rèn)及核算方法;熟愚其他應(yīng)收款的核算范圍。三EvanStonon.chAsposeslidesforNET4odientPEvaluationonly.CreatedwithAsposeSlidesforNET4.0dientProfilo71Copyright2019-2019AsposePtyL學(xué)習(xí)內(nèi)容第一節(jié)應(yīng)收票據(jù)第二節(jié)應(yīng)收賬款第三節(jié)預(yù)付款項和其他應(yīng)收款第四節(jié)應(yīng)收款項的壞賬EvanStonon.chAsposeslidesforNET4odientPEvaluationonly.CreatedwithAsposeSlidesforNET4.0dientProfilo71Copyright2019-2019AsposePtyL第一節(jié)應(yīng)收票據(jù)一、應(yīng)收票據(jù)的確認(rèn)二、應(yīng)收票據(jù)的計價三、應(yīng)收票據(jù)的核算EvanStonon.chAsposeslidesforNET4odientPEvaluationonly.CreatedwithAsposeSlidesforNET4.0dientProfilo71Copyright2019-2019AsposePtyL一、應(yīng)收票據(jù)的確認(rèn)三我國的應(yīng)帖雨商出匯票。在會計實務(wù)中應(yīng)收票據(jù)是指企業(yè)持有的經(jīng)承兌人承兌未到期或未兌現(xiàn)的商業(yè)匯票帶息票據(jù)按是否計息分為商業(yè)匯票不帶息票據(jù)商業(yè)承兌匯票按承兌人不同分為銀行承兌匯票EvanStonon.chAsposeslidesforNET4odientPEvaluationonly.CreatedwithAsposeSlidesforNET4.0dientProfilo71Copyright2019-2019AsposePtyL二、應(yīng)收票據(jù)的計價無論是否帶息,均按面值入賬EvanStonon.chAsposeslidesforNET4odientPEvaluationonly.CreatedwithAsposeSlidesforNET4.0dientProfilo71Copyright2019-2019AsposePtyL三、應(yīng)收票據(jù)的核算一)設(shè)置厘收票據(jù)”總分類賬戶應(yīng)收票據(jù)企業(yè)收到的票據(jù)面值|票據(jù)到期收回的面值轉(zhuǎn)讓時沖銷的應(yīng)收票據(jù)面值尚未兌現(xiàn)的票據(jù)面值EvanStonon.chAsposeslidesforNET4odientPEvaluationonly.CreatedwithAsposeSlidesforNET4.0dientProfilo71Copyright2019-2019AsposePtyL(二)應(yīng)收票據(jù)的會計處理包我得到朝,、貼現(xiàn)等一∏、取得時企業(yè)收到承兌的商業(yè)匯票時,無論是否帶息記為:借:應(yīng)收票據(jù)(面值)貸:主營業(yè)務(wù)收入應(yīng)交稅費應(yīng)交增值稅(銷項稅額)(或應(yīng)收賬歉)EvanStonon.chAsposeslidesforNET4odientPEvaluationonly.CreatedwithAsposeSlidesforNET4.0dientProfilo71Copyright2019-2019AsposePtyL2、到期時在實務(wù)中,票據(jù)的期限一般有按月表示和按日表示兩種票據(jù)期限按月表示時,不考慮各月份實際天數(shù)多少,統(tǒng)一按次月對日為整月計算。當(dāng)簽發(fā)承兌票據(jù)的日期為某月月末時,統(tǒng)一以到期月份最后一日為到期日。③票據(jù)期限按日表示時,票據(jù)的期限不考慮月數(shù),統(tǒng)一按票據(jù)的實際天數(shù)計算。在票據(jù)簽發(fā)承兌日和票據(jù)到期日這兩天中,只計算其中的一天。如3月2日簽發(fā)承兌的期限為180天的商業(yè)匯票,其到期日為8月29日(30+30+31+30+31+28)EvanStonon.chAsposeslidesforNET4odientPEvaluationonly.CreatedwithAsposeSlidesforNET4.0dientProfilo71Copyright2019-2019AsposePtyL(2)到期值的確定不帶息票據(jù):面值到期值帶息票據(jù):面值+利息應(yīng)收票據(jù)利息的計算應(yīng)收票據(jù)利息=票面金額×利率×期限期末計算票據(jù)利息時,記為:借:應(yīng)收利息貸:財務(wù)費用EvanStonon.chAsposeslidesforNET