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主营业务收入记借方还是贷方

 金蝶软件安装 2022-08-24 发布于广东

主营业务收入记借方还是贷方,要分情况说明的。

1)发生销售收入时,分录如下,

借:银行存款/应收账款

贷:主营业务收入

应交税费-应交增值税

这时的主营业务收入记贷方。

2)月末结转时,

借:主营业务收入

贷:本年利润

这时的主营业务收入记借方。

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