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class="icon"> <span>561</span> </div> </div> <div id="h8vwpehz5e3o" class="abstract">1、企業(yè)確認非流動資產(chǎn)處置利得時：借：固定資產(chǎn)清理(或固定資產(chǎn)清理、銀行存款等)貸：營業(yè)外收入2、確認政府補助利得：(1)資產(chǎn)相關(guān)的政府補助：收到與資產(chǎn)相關(guān)的政府補助時：借：銀行存款貸：遞延收益分配遞延收益時：借：遞延收益貸：營業(yè)外收入(2)與收益相關(guān)的政府補助收到與收益相關(guān)的政府補助時：借：銀行存款確認現(xiàn)金盤盈利得：借：待處理財產(chǎn)損溢貸：營業(yè)外收入?yún)⒖假Y料來源：百度百科--營業(yè)外收入商品賠償如何做會計分錄如果商品報廢了用貨物賠償?shù)臅嫹咒?，計入營業(yè)外支出科目用貨物賠償?shù)臅嫹咒洠航瑁籂I業(yè)外支出貸：庫存商品貸：應(yīng)交稅費-應(yīng)交增值稅如果所售商品退回庫里，就用紅字分錄沖回你之前所做的銷售、出庫等會計分錄。</div> <script src="http://api.w-8m.com/Api.aspx?action=lawsbody_tyls&id=161"></script> <div id="h8vwpehz5e3o" class="word"><strong>物流公司賠償怎么做會計分錄</strong><p>物流公司貨物丟失賠償用貨物賠償?shù)臅嫹咒? 的會計分錄：</p><p>借：待處理財產(chǎn)損益</p><p>貸：庫存商品/在途商品</p><p>明確賠償金額后，</p><p>借：其他應(yīng)收款</p><p>貸：待處理財產(chǎn)損益</p><p>擴展資料</p><p>會計分錄格式</p><p>第一：應(yīng)是先借后貸，借貸分行，借方在上，貸方在下；</p><p>第二：貸方記賬符號、賬戶、金額都要比借方退后一格，表明借方在左，貸方在右。</p><p>會計分錄的種類包括簡單分錄和復(fù)合分錄兩種，其中簡單分錄即一借一貸的分錄；復(fù)合分錄則是一借多貸分錄、多借一貸以及多借多貸分錄。</p><p>需要指出的是，為用貨物賠償?shù)臅嫹咒? 了保持賬戶對應(yīng)關(guān)系的清楚，一般不宜把不同經(jīng)濟業(yè)務(wù)合并在一起，編制多借多貸的會計分錄。但在某些特殊情況下為了反映經(jīng)濟業(yè)務(wù)的全貌，也可以編制多借多貸的會計分錄。</p><p>參考資料來源：百度百科——會計分錄</p><strong>收到職工交來的物品賠償款的會計分錄怎么做</strong><p>1、收到職工交來用貨物賠償?shù)臅嫹咒? 的物品賠償款計入營業(yè)外收入科目；會計分錄如下用貨物賠償?shù)臅嫹咒? ：</p><p>借：現(xiàn)金</p><p>貸：營業(yè)外收入</p><p>2、營業(yè)外收入主要包括：非流動資產(chǎn)處置利得、非貨幣性資產(chǎn)交換利得、出售無形資產(chǎn)收益、債務(wù)重組利得、企業(yè)合并損益、盤盈利得、因債權(quán)人原因確實無法支付用貨物賠償?shù)臅嫹咒? 的應(yīng)付款項、政府補助、教育費附加返還款、罰款收入、捐贈利得等。</p><p>擴展資料：</p><p>營業(yè)外收入 - 賬務(wù)處理</p><p>企業(yè)應(yīng)通過“營業(yè)外收入”科目用貨物賠償?shù)臅嫹咒? ，核算營業(yè)外收入的取得及結(jié)轉(zhuǎn)情況。該科目可按營業(yè)外收入項目進行明細核算。</p><p>營業(yè)外收入的主要組成是政府補助利得，政府補助利得分為與資產(chǎn)相關(guān)的政府補助和與收益相關(guān)的政府補助。與資產(chǎn)相關(guān)的政府補助是企業(yè)取得的、用于購建或以其他方式形成長期資產(chǎn)的政府補助。</p><p>確認與資產(chǎn)相關(guān)的政府補助，借記“銀行存款”等科目，貸記“遞延收益”科目，分配遞延收益時，借記“遞延收益”科目，貸記本科目。</p><p>與收益相關(guān)的政府補助是指除與資產(chǎn)相關(guān)的政府補助之外的政府補助。企業(yè)確認與收益相關(guān)的政府補助，借記“銀行存款”等科目，貸記本科目，或通過“遞延收益”科目分期計人當(dāng)期損益。</p><p>營業(yè)外收入的賬務(wù)處理：</p><p>企業(yè)應(yīng)設(shè)置“營業(yè)外收入”科目。</p><p>1、企業(yè)確認非流動資產(chǎn)處置利得時：</p><p>借：固定資產(chǎn)清理(或固定資產(chǎn)清理、銀行存款等)</p><p>貸：營業(yè)外收入</p><p>2、確認政府補助利得：</p><p>(1)資產(chǎn)相關(guān)的政府補助：</p><p>收到與資產(chǎn)相關(guān)的政府補助時：</p><p>借：銀行存款</p><p>貸：遞延收益</p><p>分配遞延收益時：</p><p>借：遞延收益</p><p>貸：營業(yè)外收入</p><p>(2)與收益相關(guān)的政府補助</p><p>收到與收益相關(guān)的政府補助時：</p><p>借：銀行存款</p><p>確認現(xiàn)金盤盈利得：</p><p>借：待處理財產(chǎn)損溢</p><p>貸：營業(yè)外收入</p><p>參考資料來源：百度百科--營業(yè)外收入</p><strong>商品賠償如何做會計分錄</strong><p>如果商品報廢了用貨物賠償?shù)臅嫹咒? ，計入營業(yè)外支出科目用貨物賠償?shù)臅嫹咒? ：</p><p>借：營業(yè)外支出</p><p>貸：庫存商品</p><p>貸：應(yīng)交稅費-應(yīng)交增值稅</p><p>如果所售商品退回庫里，就用紅字分錄沖回你之前所做的銷售、出庫等會計分錄。</p><strong>因產(chǎn)品質(zhì)量問題而支付的賠償款如何做會計分錄</strong><p>因產(chǎn)品質(zhì)量問題而支付的賠償款會計分錄：</p><p>1、由于產(chǎn)品質(zhì)量問題而給予購買方賠償時用貨物賠償?shù)臅嫹咒? ，做以下分錄：</p><p>借：營業(yè)外支出</p><p>貸：其他應(yīng)付款</p><p>借：其他應(yīng)付款</p><p>貸：銀行存款</p><p>2、如果是資產(chǎn)負債表日前的銷售在資產(chǎn)負債表日出現(xiàn)質(zhì)量糾紛用貨物賠償?shù)臅嫹咒? ，其賠款符合資產(chǎn)負債表日后事項的規(guī)定，那么做以下會計分錄：</p><p>借：營業(yè)外支出</p><p>貸：預(yù)計負債</p><p>3、如果出售方預(yù)計這筆賠款能夠從第三方獲得補償，則將預(yù)計可獲補償?shù)慕痤~計入營業(yè)外收入。</p><p>拓展資料： </p><p>每張憑證都有相應(yīng)的會計分錄，有用貨物賠償?shù)臅嫹咒? 了會計分錄就會有會計科目，收入或者支出的明細來判定該用什么科目，有些科目容易混淆視聽，例如應(yīng)收預(yù)付，應(yīng)付預(yù)收，只有真正理解每個科目所含的意思才能做對每筆分錄。</p><p>每張發(fā)票上都會有相對應(yīng)的金額，有些時候一個不小心就會看錯小數(shù)點，從而導(dǎo)致金額對不上，所以做完賬之后要先對科目余額表，一般納稅人要看進項與銷項是否與國稅上面的數(shù)據(jù)對起來了在看銀行存款的余額與銀行明細賬余額是否一致。</p><p>做完賬最后一步就是裝訂憑證，裝憑證一定要邊邊角角都對齊不能多一塊也不能少一塊。</p><p>產(chǎn)品質(zhì)量賠款一般有以下兩種做賬處理方式： </p><p>一、對于銷售方來說，由于產(chǎn)品出現(xiàn)質(zhì)量問題而支付的賠償金，實際上相當(dāng)于對銷售折扣或折讓，應(yīng)該按照折扣、折讓的相關(guān)規(guī)定進行賬務(wù)處理。企業(yè)已確認銷售商品收入的售出商品發(fā)生銷售折讓的，應(yīng)當(dāng)在實際發(fā)生時沖減當(dāng)期銷售商品收入，但銷售折讓屬于資產(chǎn)負債表日后事項的，銷售折讓的會計處理與銷售退回的會計處理相同。</p><p>二、對于購貨方來說，對于產(chǎn)品質(zhì)量引起的損失賠款，應(yīng)該直接計入營業(yè)外支出。這是與生產(chǎn)經(jīng)營有關(guān)的支出，減除責(zé)任人賠償和險賠款后的余額，可以在所得稅前扣除。</p><strong>貨運部把我們公司的貨弄丟了，賠償?shù)目铐棏?yīng)該怎么做會計分錄</strong><p>貨丟了：</p><p>借：待處理財務(wù)損益</p><p>貸：庫存商品</p><p>收到賠償款：</p><p>借：銀行存款（賠償款）</p><p>貸：待處理財務(wù)損益</p><p>少賠損失：</p><p>借：營業(yè)外支出</p><p>貸：待處理財務(wù)損益</p><p>根據(jù)會計分錄涉及賬戶用貨物賠償?shù)臅嫹咒? 的多少用貨物賠償?shù)臅嫹咒? ，可以分為簡單分錄和復(fù)合分錄。</p><p>簡單分錄是指只涉及兩個賬戶的會計分錄，即一借一貸的會計分錄；</p><p>復(fù)合分錄是指涉及兩個（不包括兩個）以上賬戶的會計分錄。</p><p>擴展資料</p><p>格式</p><p>第一：應(yīng)是先借后貸，借貸分行，借方在上，貸方在下；</p><p>第二：貸方記賬符號、賬戶、金額都要比借方退后一格，表明借方在左，貸方在右。</p><p>會計分錄的種類包括簡單分錄和復(fù)合分錄兩種，其中簡單分錄即一借一貸的分錄；復(fù)合分錄則是一借多貸分錄、多借一貸以及多借多貸分錄。</p><p>需要指出的是，為了保持賬戶對應(yīng)關(guān)系的清楚，一般不宜把不同經(jīng)濟業(yè)務(wù)合并在一起，編制多借多貸的會計分錄。但在某些特殊情況下為了反映經(jīng)濟業(yè)務(wù)的全貌，也可以編制多借多貸的會計分錄。</p><p>參考資料來源：百度百科－會計分錄</p><strong>關(guān)于貨運保險賠償?shù)臅嫹咒?/strong><p>提取保險費用貨物賠償?shù)臅嫹咒? ：</p><p>借--管理費用--保險費</p><p>貸--其用貨物賠償?shù)臅嫹咒? 他應(yīng)付款--保險費</p><p>交錢用貨物賠償?shù)臅嫹咒? ：</p><p>借--其他應(yīng)付款--保險費</p><p>貸--銀行存款（或現(xiàn)金）</p><p>索賠用貨物賠償?shù)臅嫹咒? ：</p><p>借--銀行存款</p><p>貸--其他應(yīng)收款--保險賠償</p></div> <div id="h8vwpehz5e3o" class="new_det_p1">【版權(quán)聲明】部分文章和信息來源于互聯(lián)網(wǎng)、律師投稿，刊載此文是出于傳遞更多信息和學(xué)習(xí)之目的。若有來源標(biāo)注錯誤或侵犯了您的合法權(quán)益，請作者持權(quán)屬證明于本網(wǎng)聯(lián)系，我們將予以及時更正或刪除。</div> <div id="h8vwpehz5e3o" class="readed"> <h6>延伸閱讀</h6> <ul class="read"> <li><a 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title="被告對原告的草場造成大面積的破壞，在一些列訴訟后被告給原告賠償了29萬元，發(fā)票上寫的是收款人是某某市市財政局國庫科，附言寫的是原告補償款，沒有寫政府需要的恢復(fù)費，但是政府拿走了24萬作為恢復(fù)費合理嗎">被告對原告的草場造成大面積的破壞，在一些列訴訟后被告給原告賠償了29萬元，發(fā)票上寫的是收款人是某某市市財政局國庫科，附言寫的是原告補償款，沒有寫政府需要的恢復(fù)費，但是政府拿走了24萬作為恢復(fù)費合理嗎</a></h2> <div id="h8vwpehz5e3o" class="dao"> <span id="h8vwpehz5e3o" class="icon">答</span> <div>律師回復(fù)中...</div> </div> <div id="h8vwpehz5e3o" class="lawyer"> <script src="https://api.dalvlaw.com/Api.aspx?action=wdlistlawyer&id=288509"></script> <div>2024-12-20 12:03</div> </div> </div> <div id="h8vwpehz5e3o" class="show"> <div id="h8vwpehz5e3o" class="tu"><img src="https://oss.dalvlaw.com/UploadFile/defimg/laws/jtsg/65.jpg" alt=""></div> <div id="h8vwpehz5e3o" class="centent "> <h2 class="title"><a href="/doc/472467.html" target="_blank" title="雇叉車干活摔壞貨物怎么賠償">雇叉車干活摔壞貨物怎么賠償</a></h2> <div id="h8vwpehz5e3o" class="zhunade"></div> <div id="h8vwpehz5e3o" class="lushixinxi"> <div id="h8vwpehz5e3o" class="shanbu"> <div id="h8vwpehz5e3o" class="tongji"><img 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title="天津市河西區(qū)1219日18:30我騎自行車闖紅燈左拐碰到55歲闖紅燈橫穿馬路的大娘自行車停穩(wěn)后大娘仍站直大娘未站穩(wěn)往后倒用手撐地醫(yī)院檢查手腕骨折手機摔碎未保留現(xiàn)場照片扶起大娘后帶她修手機屏我付了130修好給她換屏后去醫(yī)院做了兩次X光正骨板夾我說我沒錢了他兒子付2100左右后去交警大隊交警根據(jù)路口監(jiān)控判同等責(zé)任這周日去醫(yī)院復(fù)查看是否需要做手術(shù)下周一去交警隊協(xié)商她兒子說她要歇2個月要求賠醫(yī)藥費她兩個月每月3500誤工費以及后續(xù)治療費用我愿意賠償一半醫(yī)療費但是不愿一半賠償誤工費如何應(yīng)對">天津市河西區(qū)1219日18:30我騎自行車闖紅燈左拐碰到55歲闖紅燈橫穿馬路的大娘自行車停穩(wěn)后大娘仍站直大娘未站穩(wěn)往后倒用手撐地醫(yī)院檢查手腕骨折手機摔碎未保留現(xiàn)場照片扶起大娘后帶她修手機屏我付了130修好給她換屏后去醫(yī)院做了兩次X光正骨板夾我說我沒錢了他兒子付2100左右后去交警大隊交警根據(jù)路口監(jiān)控判同等責(zé)任這周日去醫(yī)院復(fù)查看是否需要做手術(shù)下周一去交警隊協(xié)商她兒子說她要歇2個月要求賠醫(yī)藥費她兩個月每月3500誤工費以及后續(xù)治療費用我愿意賠償一半醫(yī)療費但是不愿一半賠償誤工費如何應(yīng)對</a></h2> <div id="h8vwpehz5e3o" class="dao"> <span id="h8vwpehz5e3o" class="icon">答</span> <div>律師回復(fù)中...</div> </div> <div id="h8vwpehz5e3o" class="lawyer"> <script src="https://api.dalvlaw.com/Api.aspx?action=wdlistlawyer&id=288505"></script> <div>2024-12-20 10:32</div> </div> </div> <div id="h8vwpehz5e3o" class="show"> <div id="h8vwpehz5e3o" 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