单位里的账是分预收账款和应收账款，收到一笔工程款在财务软件中做账时，如何区分 金蝶财务软件中资产负债表的应收应付,预付预收公式是怎么设置的...
A6\u8d22\u52a1\u8f6f\u4ef6\u9884\u6536\u8d26\u6b3e\u7b2c2\u7ea7\u79d1\u76ee\u4ee3\u7801\u957f\u5ea6\u5fc5\u9700\u4e3a5\u5417\u6842\u6797\u6709\u6559\u8428\u514b
\u4f8b\u5982\u91d1\u8776K3\u4f1a\u8ba1\u79d1\u76ee1122-\u5e94\u6536\u8d26\u6b3e\uff0c\u4e0b\u8bbe\u6709\u660e\u7ec6\u79d1\u76ee1122.01-\u5185\u9500\u548c1122.02-\u5916\u9500\uff0c\u4e24\u4e2a\u660e\u7ec6\u79d1\u76ee\u90fd\u6302\u6709\u6838\u7b97\u9879\u76ee\u7c7b\u522b\u201c\u5ba2\u6237\u201d\uff0c\u672c\u671f\u5728\u603b\u8d26\u4e2d\u79d1\u76ee\u4f59\u989d\u8868\u7684\u6570\u636e\u663e\u793a\u5982\u56fe\u6240\u793a\uff1a
1\u3001\u91d1\u8776K3\u4e2d\uff0c\u516c\u5f0fACCT("1122","JY","",0,0,0,"")=1122-\u5e94\u6536\u8d26\u6b3e\u79d1\u76ee\u4e2d\u5404\u660e\u7ec6\u79d1\u76ee\u7684\u501f\u65b9\u671f\u672b\u4f59\u989d\u4e4b\u548c\uff0c\u660e\u7ec6\u79d1\u76ee\u4e2d1122.01-\u5185\u9500\u7684\u671f\u672b\u501f\u65b9\u4f59\u989d10\uff0c\u6240\u4ee5\u516c\u5f0fACCT("1122","JY","",0,0,0,"")=10
2\u3001\u91d1\u8776K3\u4e2d\uff0c\u516c\u5f0fACCT("1122","DY","",0,0,0,"")=1122-\u5e94\u6536\u8d26\u6b3e\u79d1\u76ee\u4e2d\u5404\u660e\u7ec6\u79d1\u76ee\u7684\u671f\u672b\u8d37\u65b9\u4f59\u989d\u4e4b\u548c\uff0c\u660e\u7ec6\u79d1\u76ee\u4e2d1122.02-\u5916\u9500\u7684\u671f\u672b\u8d37\u65b9\u4f59\u989d50\uff0c\u6240\u4ee5\u516c\u5f0fACCT("1122","DY","",0,0,0,"")=50\u3002
3\u3001\u91d1\u8776K3\u4e2d\uff0c\u516c\u5f0fACCT("1122|\u5ba2\u6237|","JY","",0,0,0,"")=1122-\u5e94\u6536\u8d26\u6b3e\u79d1\u76ee\u4e0b\u5404\u4e2a\u6838\u7b97\u9879\u76ee\u5ba2\u6237\u7684\u671f\u672b\u501f\u65b9\u4f59\u989d\u4e4b\u548c\uff08\u53c2\u7167\u56fe-2\uff09\u3002
\u5ba2\u6237A \u5728\u660e\u7ec6\u79d1\u76ee1122.01-\u5185\u9500\u4e0b\u7684\u671f\u672b\u501f\u65b9\u4f59\u989d\u662f60\uff0c\u5728\u660e\u7ec6\u79d1\u76ee1122.02-\u5916\u9500\u4e0b\u7684\u671f\u672b\u8d37\u65b9\u4f59\u989d\u662f30\uff0c\u501f\u8d37\u76f8\u62b5\uff0c\u5ba2\u6237A \u7684\u671f\u672b\u501f\u65b9\u4f59\u989d\u4e3a30\u3002\u6240\u4ee5\u516c\u5f0fACCT("1122|\u5ba2\u6237|","JY","",0,0,0,"")=\u5ba2\u6237A \u7684\u671f\u672b\u501f\u65b9\u4f59\u989d30 +\u5ba2\u6237C \u7684\u671f\u672b\u501f\u65b9\u4f59\u989d80\uff0c\u5373\u516c\u5f0fACCT("1122|\u5ba2\u6237|","JY","",0,0,0,"")=110\u3002
4\u3001\u91d1\u8776K3\u4e2d\uff0c\u516c\u5f0fACCT("1122.01:1122.02","JY","",0,0,0,"")=ACCT("1122.01","JY","",0,0,0,"")+ACCT("1122.02","JY","",0,0,0,"")\u3002
5\u3001\u91d1\u8776K3\u4e2d\uff0c\u516c\u5f0fACCT("1122.01:1122.02","DY","",0,0,0,"")=ACCT("1122.01","DY","",0,0,0,"")+ACCT("1122.02","DY","",0,0,0,"")\u3002
6\u3001\u91d1\u8776K3\u4e2d\uff0c\u516c\u5f0fACCT("1122.01:1122.02| \u5ba2\u6237|","JY","",0,0,0,"")=ACCT("1122.01| \u5ba2\u6237|","JY","",0,0,0,"") +ACCT("1122.02| \u5ba2\u6237|","JY","",0,0,0,"") \uff08\u53c2\u7167\u56fe-2\uff09\u3002
\u5728\u660e\u7ec6\u79d1\u76ee1122.01-\u5185\u9500\u4e0b\uff0c\u5ba2\u6237A\u671f\u672b\u501f\u65b9\u4f59\u989d\u4e3a60\u3002\u5728\u660e\u7ec6\u79d1\u76ee1122.02-\u5916\u9500\u4e0b\uff0c\u5ba2\u6237C \u671f\u672b\u501f\u65b9\u4f59\u989d\u4e3a80\u3002\u6240\u4ee5ACCT("1122.01:1122.02|\u5ba2\u6237|","JY","",0,0,0,"")=60+80=140\u3002
7\u3001ACCT("1122.01:1122.02| \u5ba2\u6237|","DY","",0,0,0,"") \u8868\u793a\u4e3aACCT("1122.01| \u5ba2\u6237|","DY","",0,0,0,"") +ACCT("1122.02| \u5ba2\u6237|","DY","",0,0,0,"") \u4e4b\u548c\uff08\u53c2\u7167\u56fe-2\uff09\u3002
\u5728\u660e\u7ec6\u79d1\u76ee1122.01-\u5185\u9500\u4e0b\uff0c\u5ba2\u6237B\u671f\u672b\u8d37\u65b9\u4f59\u989d\u4e3a50\u3002\u5728\u660e\u7ec6\u79d1\u76ee1122.02-\u5916\u9500\u4e0b\uff0c\u5ba2\u6237A \u671f\u672b\u501f\u65b9\u4f59\u989d\u4e3a30\u3002\u5ba2\u6237D \u671f\u672b\u8d37\u65b9\u4f59\u989d\u4e3a100\uff0c\u6240\u4ee5ACCT("1122.01:1122.02|\u5ba2\u6237|","JY","",0,0,0,"")=50+30+100=180\u3002
\u6269\u5c55\u8d44\u6599\uff1a
\u91d1\u8776K3\u62a5\u8868\u53d6\u6570\u516c\u5f0f\u8be6\u89e3
C\u8868\u793a\u671f\u521d\u4f59\u989d\u3002
JC\u8868\u793a\u501f\u65b9\u671f\u521d\u4f59\u989d\u3002
DC\u8868\u793a\u8d37\u65b9\u671f\u521d\u4f59\u989d\u3002
AC\u8868\u793a\u671f\u521d\u7edd\u5bf9\u4f59\u989d\u3002
Y\u671f\u672b\u4f59\u989d\u3002
JY\u8868\u793a\u501f\u65b9\u671f\u672b\u4f59\u989d\u3002
DY\u8868\u793a\u8d37\u65b9\u671f\u672b\u4f59\u989d\u3002
AY\u8868\u793a\u671f\u672b\u7edd\u5bf9\u4f59\u989d\u3002
JF\u8868\u793a\u501f\u65b9\u53d1\u751f\u989d\u3002
DF\u8868\u793a\u8d37\u65b9\u53d1\u751f\u989d\u3002
JL\u8868\u793a\u501f\u65b9\u672c\u5e74\u7d2f\u8ba1\u53d1\u751f\u989d\u3002
DL\u8868\u793a\u8d37\u65b9\u672c\u5e74\u7d2f\u8ba1\u53d1\u751f\u989d\u3002
SY\u8868\u793a\u635f\u76ca\u672c\u671f\u5b9e\u9645\u53d1\u751f\u989d\u3002
\u53c2\u8003\u8d44\u6599\uff1a\u767e\u5ea6\u6587\u5e93-\u91d1\u8776K3\u62a5\u8868\u53d6\u6570\u516c\u5f0f\u8be6\u89e3
预收 账款是先收款，再发生业务
应收账款是先发生业务，再收款。
实际工作中，收到一笔款项时，看应收账款或预收账款科目下有没有这家往来单位的明细科目，如果有，则直接记入该科目（如果是应收账款里有明细科目并且有余额，说明业务已经发生，形成了债权，在应收账款里反映）
（如果在预收账款里有该往来单位明细余额，说明已经收过款项，形成了负债，在预收 账款里反应）
应收是已经开发票了，未收到款，预收是收到款，未开发票
按我的理解，预收账款是收的对方的定金之类的，就是实际业务还没有发生，先收对方一部分款项。而应收账款，就是实际业务已经发生，但是对方客户应该支付给本单位的资金还没有到账
绛旓細浜屻佸簲浠樿处娆炬槸浼佷笟锛堥噾铻嶏級搴旀敮浠樹絾灏氭湭鏀粯鐨勬墜缁垂鍜屼剑閲戙備笁銆侀鏀惰处娆炬槸鎸囦紒涓氬悜璐揣鏂归鏀剁殑璐揣璁㈤噾鎴栭儴鍒嗚揣娆俱傚洓銆侀浠樿处娆炬槸鎸囦紒涓氭寜鐓ц喘璐у悎鍚岀殑瑙勫畾锛岄鍏堜互璐у竵璧勯噾鎴栬揣甯佺瓑浠风墿鏀粯渚涘簲鍗曚綅鐨娆鹃」銆備簲銆侀浠璐︽鍜屽簲鏀惰处娆炬槸浼佷笟鐨勮祫浜с棰勬敹璐︽鍜搴斾粯璐︽鏄紒涓氱殑璐熷恒傚湪濉埗璧勪骇璐熷...
绛旓細灏辨槸璇达紝鎬昏处鍚堣鍙兘鏄熸柟浣欓锛屼絾鏄庣粏璐︿腑鏌愪竴璐︽埛鍒欏彲鑳芥槸璐锋柟浣欓锛岃繖涓捶鏂逛綑棰濆氨瑕佹寜涓婅堪鍘熷垯鍒楃ず銆 鍥犳锛屼綘鏈鍚庤鐨勯偅涓滀綑棰濇庝箞鍚堣鈥濓紝鍙兘鍦ㄧ悊瑙ｄ笂鏈夊亸宸傛垜璇ユ庝箞鐔熻缁撹浆浼氳涓垎褰曞锛氶鏀惰处娆撅紝搴旀敹璐︽锛岄浠樿处娆撅紝搴斾粯璐︽ 鐪嬪浜嗗氨璁颁綇浜嗐傜悊瑙ｄ篃寰堥噸瑕併棰勬敹璐︽鍜屽簲鏀惰处娆...
绛旓細搴旀敹璐︽绉戠洰鏍哥畻浼佷笟鍥犻攢鍞晢鍝併佹潗鏂欍佹彁渚涘姵鍔＄瓑,搴斿悜璐揣鍗曚綅鏀跺彇鐨勬椤广 棰勬敹璐︽绉戠洰鏍哥畻浼佷笟鍚戣喘涔板崟浣嶆垨鎺ュ彈鍔冲姟鐨勫崟浣嶅湪鏈彂鍑哄晢鍝佹垨鎻愪緵鍔冲姟鏃堕鏀剁殑娆鹃」銆 搴斾粯璐︽/棰勪粯璐︽鍒氬ソ涓庡簲鏀惰处娆/棰勬敹璐︽鐩稿弽銆 搴旀敹璐︽鍜岄浠樿处娆炬槸灞炰簬浼佷笟鐨勮祫浜,鑰棰勬敹璐︽鍜搴斾粯璐︽鍒欏睘浜庝紒涓氱殑璐熷;鍏舵,搴旀敹璐︽鎸...
绛旓細棰勬敹璐︽鍜屽簲鏀惰处娆剧殑鍏崇郴锛1銆佸簲鏀惰处娆炬槸璧勪骇绫荤鐩傚簲鏀惰处娆炬寚浼佷笟鍥犻攢鍞晢鍝併佹彁渚涘姵鍔＄瓑涓氬姟锛屽簲鍚戣喘璐ф垨鎺ュ彈鍔冲姟鍗曚綅鏀跺彇鐨勬椤癸紝鏄紒涓氬洜閿鍞晢鍝併佹彁渚涘姵鍔＄瓑缁忚惀娲诲姩鎵褰㈡垚鐨勫烘潈銆2銆侀鏀惰处娆炬槸璐熷虹被绉戠洰銆傞鏀惰处娆炬寚浼佷笟鎸夌収鍚堝悓瑙勫畾锛屽悜璐揣鍗曚綅棰勫厛鏀跺彇鐨勬椤广備紒涓氬湪鍙戣揣鍓嶉鏀剁殑璐ф锛屽簲...
绛旓細鏄庣粏璐︽寜寰鏉鍗曚綅璁剧疆,褰撴槑缁嗙鐩綑棰濅负璐锋柟鏃,鍋氫负搴旀敹璐︽鍦ㄨ祫浜ц礋鍊鸿〃涓弽鏄,褰撴槑缁嗙鐩负璐锋柟鏃,鍋氫负棰勬敹璐︽鍦ㄨ祫浜ц礋鍊鸿〃涓弽鏄.2銆佸垎鍒寜涓氬姟闇瑕佸湪搴旀敹璐︽鍜岄鏀惰处娆鹃噷閮借缃鍗曚綅鏄庣粏,鏈堟湯鍋氬鍐插垎褰,浣夸綑棰濆湪搴旇鍛嗙殑绉戠洰閲.棰勬敹璐︽鍜屽簲鏀惰处娆剧殑鍖哄埆1銆佸簲鏀惰处娆炬槸璧勪骇绫荤鐩.搴旀敹璐︽...
绛旓細搴旀敹璐娆炬槸浼撮殢浼佷笟鐨勯攢鍞涓哄彂鐢熻屽舰鎴愮殑涓椤瑰烘潈銆傚洜姝わ紝搴旀敹璐︽鐨勭‘璁や笌鏀跺叆鐨勭‘璁ゅ瘑鍒囩浉鍏炽傞氬父鍦ㄧ‘璁 鏀跺叆鐨勫悓鏃讹紝纭搴旀敹璐︽銆傝璐︽埛鎸変笉鍚岀殑璐揣鎴栨帴鍙楀姵鍔＄殑鍗曚綅璁剧疆鏄庣粏璐︽埛杩涜鏄庣粏鏍哥畻銆棰勬敹璐︽绉戠洰鏍哥畻浼佷笟鎸夌収鍚堝悓瑙勫畾鎴栦氦鏄撳弻鏂逛箣绾﹀畾锛岃屽悜璐拱鍗曚綅鎴栨帴鍙楀姵鍔＄殑鍗曚綅鍦ㄦ湭鍙戝嚭鍟嗗搧鎴栨彁渚...
绛旓細鏈熸湯浣欓濡傚湪鍊熸柟,琛ㄧず灏氭湭鏀跺洖鐨搴旀敹璐娆;鏈熸湯浣欓濡傚湪璐锋柟,琛ㄧず棰勬敹鐨勮处娆.璇ヨ处鎴峰簲鎸変笉鍚岀殑璐揣鍗曚綅鎴栨帴鍙楀姵鍔＄殑鍗曚綅璁剧疆鏄庣粏璐︽埛,杩涜鏄庣粏鍒嗙被鏍哥畻.2.棰勬敹璐︽ 璇ヨ处鎴风殑鎬ц川鏄礋鍊虹被,鐢ㄦ潵鏍哥畻浼佷笟鎸夌収鍚堝悓鐨勮瀹氶鏀惰喘璐у崟浣嶈璐ф鐨勫鍑忓彉鍔ㄥ強缁撲綑鎯呭喌.鍏惰捶鏂圭櫥璁伴鏀惰喘涔板崟浣嶈璐ф鐨勫鍔,鍊熸柟鐧昏...
