问题已解决
老師,您好!12月中旬公司從基本戶(hù)轉(zhuǎn)給員工私人卡上5萬(wàn)元用于電腦采購(gòu),員工在網(wǎng)上買(mǎi),到12月底只收到3萬(wàn)多的購(gòu)買(mǎi)電腦發(fā)票,剩余發(fā)票1月份才開(kāi)給我們,請(qǐng)問(wèn)一下該怎么做賬務(wù)處理合適呢?



同學(xué),你好!如果電腦在12月都入庫(kù)了,就要計(jì)入固定資產(chǎn),未收到發(fā)票不影響入賬
2024 01/11 13:21

俊俊老師 

2024 01/11 13:24
會(huì)計(jì)分錄:
員工借款時(shí):
借:其他應(yīng)收款-員工 50000
貸:銀行存款 50000
電腦入庫(kù),收到3萬(wàn)元發(fā)票時(shí):
借:固定資產(chǎn) 50000
貸:其他應(yīng)收款-員工 30000
? ? ? ?應(yīng)付賬款-供應(yīng)商 20000
次年1月收到剩余發(fā)票:
借:應(yīng)付賬款-供應(yīng)商 20000
貸:其他應(yīng)收款-員工 20000

84784975 

2024 01/11 13:25
哦,公司轉(zhuǎn)錢(qián)給員工是用其他應(yīng)收還是其他應(yīng)付啊?

俊俊老師 

2024 01/11 13:26
同學(xué),借給員工的款項(xiàng)是用其他應(yīng)收款

84784975 

2024 01/11 13:37
哦,如果是員工先自己墊付錢(qián)采購(gòu)電腦,就用其他應(yīng)付對(duì)嗎?關(guān)鍵點(diǎn)是看公司轉(zhuǎn)錢(qián)在前還是在后對(duì)嗎?

俊俊老師 

2024 01/11 13:40
員工自己墊款的時(shí)候,公司不用做賬。用其他應(yīng)收還是其他應(yīng)付,其實(shí)沒(méi)有嚴(yán)格區(qū)分,最好只用一個(gè)科目,只要是員工的往來(lái)都用其他應(yīng)收,這樣以免同一個(gè)員工掛在不同的科目,不方便對(duì)賬

84784975 

2024 01/11 14:04
哦,好的,謝謝老師!打款給員工5萬(wàn)只是個(gè)大概數(shù),后期如果電腦發(fā)票小于5萬(wàn),員工是不是還要退錢(qián)給公司???分錄該怎么做呢?

俊俊老師 

2024 01/11 14:07
電腦發(fā)票假如只收到4.9萬(wàn)元,員工退回公司0.1萬(wàn)元,公司收到退款:
借:銀行存款 1000
貸:其他應(yīng)收款-員工 1000
借:應(yīng)付賬款-供應(yīng)商 1000
貸:固定資產(chǎn) 1000

84784975 

2024 01/11 14:13
哦,好的,員工沒(méi)有退到公司銀行賬戶(hù),退現(xiàn)金應(yīng)該也可以對(duì)吧?借:庫(kù)存現(xiàn)金,貸:其他應(yīng)收款——員工

俊俊老師 

2024 01/11 14:19
是的,同學(xué),分錄沒(méi)問(wèn)題

84784975 

2024 01/11 14:20
好的,謝謝老師耐心解答!祝您工作愉快!

俊俊老師 

2024 01/11 14:28
不客氣,同學(xué),有問(wèn)題再溝通
