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58问答库 > 销售与收款循环涉及了哪些会计科目

销售与收款循环涉及了哪些会计科目

2025-04-08 11:07:04

推荐回答（1个）

回答（1）：

销售涉及的科目：主营业务收入、应收账款或银行存款或库存现金、应交税费-应交增值税（销项税额）。分录
借：银行存款或库存现金（或应收账款）
贷：主营业务收入
应交税费-应交增值税（销项税额）
收款
借：银行存款
贷：应收账款

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