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预收账款如何进行结转

更新时间： 2020-11-12 00:00:00

从客户收的预收账款，满足收入确认条件时转入主营业务收入。借：预收账款，贷：主营业务收入。预收账款的会计处理：一、收到预付款时：借：银行存款贷：预收账款二、确认收入、结转预收时：借：预收账款贷：主营业务收入应交税费－应交增值税（销项）三、支付预付账款时：借：预付账款贷：银行存款四、收到商品、确认库存时：借：库存商品应交税费－应交增值税（进项）贷：预付账款

关键词：账款如何进行结转

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