当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師問一下,第一個(gè),為啥不寫資產(chǎn)的,這倆不都是減少嗎?



你好,能提供一下具體的題目圖片嗎?
2021 07/21 11:53

84784970 

2021 07/21 11:55
剛剛沒有嗎?
FAILED

鄒老師 

2021 07/21 11:56
你好,以銀行存款償還短期借款,分錄是
借:短期借款,貸:銀行存款?

84784970 

2021 07/21 11:58
這個(gè)是銀行存款減少?負(fù)債也減少了?

鄒老師 

2021 07/21 11:58
你好,是的,是這樣的

84784970 

2021 07/21 11:58
借貸只是符號(hào)。一般那個(gè)寫借,那個(gè)寫貸呢?

鄒老師 

2021 07/21 11:59
你好
其實(shí)借貸沒有具體意義,只是個(gè)記賬符號(hào)
資產(chǎn),成本,費(fèi)用增加計(jì)入借方,減少計(jì)入貸方
負(fù)債,所有者權(quán)益,收入增加計(jì)入貸方,減少計(jì)入借方

84784970 

2021 07/21 12:00
這兩個(gè)換個(gè)位置可以嗎?資產(chǎn)寫上面,負(fù)債寫下面?

鄒老師 

2021 07/21 12:00
你好,正常情況下是先寫借方科目,然后寫貸方科目

84784970 

2021 07/21 12:01
懂了,謝謝了,老師

鄒老師 

2021 07/21 12:01
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。謝謝
