804會(huì)計(jì)的簡(jiǎn)單介紹
應(yīng)收票據(jù)貼現(xiàn)的核算借:應(yīng)付賬款 800000 貸:應(yīng)付票據(jù)800000 票據(jù)到期日價(jià)值=800000+800000*2%*90/360=804000元,貼現(xiàn)息=804000*3%*(90-30)/360=4020元...
應(yīng)收票據(jù)貼現(xiàn)的核算借:應(yīng)付賬款 800000 貸:應(yīng)付票據(jù)800000 票據(jù)到期日價(jià)值=800000+800000*2%*90/360=804000元,貼現(xiàn)息=804000*3%*(90-30)/360=4020元...