應(yīng)收賬款重分類的調(diào)整怎么入賬處理?
答：對(duì)于這類調(diào)整不需要編制會(huì)計(jì)分錄加以調(diào)帳,只要在編制報(bào)表時(shí),將預(yù)收帳款下明細(xì)科目的借方余額歸入應(yīng)收帳款,將應(yīng)收帳款下明細(xì)科目的貸方余額歸入預(yù)收帳款即可.
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)一計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列;
預(yù)收款項(xiàng)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)付款項(xiàng)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;
審計(jì)報(bào)告中的重分類調(diào)整是什么意思?
重分類調(diào)整針對(duì)企業(yè)的往來科目,屬于記賬無錯(cuò)誤,但報(bào)表列示不正確的情況.
例如,企業(yè)在賬目設(shè)計(jì)時(shí),一般對(duì)購貨商的往來在應(yīng)收賬款反映,核算銷售商品未收回的應(yīng)收賬款,余額應(yīng)為借方余額.有時(shí)候購貨商付款額超過了發(fā)貨金額,可能出現(xiàn)了貸方余額,賬務(wù)處理是允許的.
出現(xiàn)這種情況,在做資產(chǎn)負(fù)債表時(shí),就不能簡單將應(yīng)收賬款借貸相抵的余額列示在報(bào)表應(yīng)收賬款科目,而應(yīng)當(dāng)將貸方余額調(diào)整到資產(chǎn)負(fù)債表的預(yù)付賬款中,這種調(diào)整就叫做重分類調(diào)整.