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收款怎么记账

更新时间: 2021-01-18 04:22:58     

1、开票时:

借:应收账款。贷:主营业务收入收款时。

借:银行存款。贷:应收账款。

2、为了反映应收账款的增减变动及其结存情况,企业应设置“应收账款”科目,不单独设置“预收账款”科目的企业,预收的账款也在“应收账款”科目核算。

关键词: 收款 怎么 记账

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