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企業(yè)中有很多涉及到票據(jù)的會(huì)計(jì)分錄，那么今天將為大家分享的就是關(guān)于應(yīng)收票據(jù)的會(huì)計(jì)分錄應(yīng)該怎么做!關(guān)于應(yīng)收票據(jù)的會(huì)計(jì)分錄怎么做大家了解嗎?應(yīng)收票據(jù)的會(huì)計(jì)分錄怎么做一起了解一下吧!

企業(yè)中有很多涉及到票據(jù)的會(huì)計(jì)分錄，那么今天將為大家分享的就是關(guān)于應(yīng)收票據(jù)的會(huì)計(jì)分錄應(yīng)該怎么做!關(guān)于應(yīng)收票據(jù)的會(huì)計(jì)分錄怎么做大家了解嗎?應(yīng)收票據(jù)的會(huì)計(jì)分錄怎么做一起了解一下吧!

關(guān)于應(yīng)收票據(jù)的會(huì)計(jì)分錄怎么做?

一、取得

借：應(yīng)收票據(jù)(面值)

貸：主營(yíng)業(yè)務(wù)收入等

應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)

二、到期收回

借：銀行存款

貸：應(yīng)收票據(jù)

三、到期未收回

借：應(yīng)收帳款

貸：應(yīng)收票據(jù)

四、未到期背書(shū)轉(zhuǎn)讓

借：原材料、材料采購(gòu)、庫(kù)存商品

應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)

貸：應(yīng)收票據(jù)

如有差額"借"或"貸"銀行存款

以上就是關(guān)于應(yīng)收票據(jù)的會(huì)計(jì)分錄怎么做的分享啦!關(guān)于應(yīng)收票據(jù)的會(huì)計(jì)分錄大家了解了嗎?了解更多相關(guān)會(huì)計(jì)分錄：關(guān)注我們吧!