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应收账款的会计分录怎么做

更新时间: 2020-11-09 00:00:00     

应收账款会计上可以不做处理,填写资产负债表的时候做为预收账款加计就可以了。如果要转至预收账款,可以作分录为:

借:应收账款-XX公司(贷方金额)

贷:预收账款-XX公司

关键词: 账款 计分 怎么

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