預(yù)收預(yù)付不一致如何抵消？

當(dāng)然可以.前提是,應(yīng)收/預(yù)收(應(yīng)付/預(yù)付)的明細(xì)科目(某單位)是相同的.

沒有什么出處、規(guī)定.

形成兩科目都有余額的原因是會(huì)計(jì)入帳問題.

比如:提前收取銷貨款時(shí)開具收款收據(jù),借:銀行存款  貸:預(yù)收賬款-xxx

開具銷貨發(fā)票時(shí),借:預(yù)收賬款-xxx 借:應(yīng)收賬款-xxx(金額為發(fā)票數(shù)-預(yù)收數(shù))  貸:主營業(yè)務(wù)收入.

怎么合并應(yīng)收預(yù)收、應(yīng)付預(yù)付:

應(yīng)收賬款項(xiàng)目應(yīng)根據(jù)應(yīng)收賬款所屬明細(xì)科目的借方余額合計(jì)數(shù)+預(yù)收賬款所屬明細(xì)科目借方余額合計(jì)數(shù)-計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列;

預(yù)收賬款項(xiàng)目應(yīng)根據(jù)應(yīng)收賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)收賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列;

應(yīng)付賬款項(xiàng)目應(yīng)根據(jù)應(yīng)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列;

預(yù)付賬款項(xiàng)目應(yīng)根據(jù)應(yīng)付賬款所屬明細(xì)科目借方余額合計(jì)數(shù)+預(yù)付賬款所屬明細(xì)科目借方余額合計(jì)數(shù)計(jì)算填列;

其他應(yīng)收款項(xiàng)目應(yīng)根據(jù)其他應(yīng)收款明細(xì)科目借方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目借方余額合計(jì)數(shù)-計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列;

其他應(yīng)付款項(xiàng)目應(yīng)根據(jù)其他應(yīng)收款明細(xì)科目貸方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列.

"應(yīng)收賬款"金額=100+100=200

"預(yù)收賬款"金額=50+500=550

"應(yīng)付賬款"金額=200+50=250

"預(yù)付賬款"金額=40+160=200

預(yù)收預(yù)付不一致如何抵消？上文小編介紹了這個(gè)是怎么處理的，更多相關(guān)資訊，敬請關(guān)注會(huì)計(jì)學(xué)堂的更新！