求教一个book keeping问题！

yjq

假定咱们给了100块的电费，这笔账记成debit electricity expense, credit cash at bank.
而后过了2天银行reverse the debit entry because of some technical difficulties,这个应该写成debit cash at bank, credit other income吗？

假如还要给的话，这个electricity expense 不是就记了2次了吗？

请问这类状况应该怎么记帐？
小白谢过各位啦！

[ 本帖最初由 leolovesagi 于 2010-2-9 16:46 编纂 ]

subzerosn

Is the question too stupid to be answered?

cjm90

still credit electricity expense, so this CR will offset the first DR, this will not effect your elec account

you can debite elec acct when you pay for it next time

geo

No you should have credit electr
icity expense rather than other income

舒适

heheh yeah~ because it is a reversal of the first thing, so u just have to do everything in the opposite direction~

lqs518

假如有跨会计期间的问题，能够在银行退回的时分做，DR:CASH AT BANK , CR:ACCOUNTS PAYABLE, 等再付出的时分做， DR: ACCOUNTS PAYABLE CR:CASH AT BANK.这样不影响一个会计期间的资产、利润和一切者权利。 不知道我回答的对不合错误

mxky

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