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怎么区分备抵类科目的借贷方向
更新时间: 2020-10-05 00:00:00  

被备抵类科目的余额在借方,对应的备抵类科目在贷方。会计中备抵科目顾名思义是用来准备抵消的科目,是所对应科目的减项,通常是资产类才有备抵科目。有了备抵科目,就是所对应科目金额所反应内容要相应调减。资产类一般借增贷减,备抵账户除外,余额在借方,备抵除外,在贷方。余额中应收账款和预付账款,余额可借可贷,在借方性质为资产,如为贷方则由资产变为负债。

关键词: 怎么 区分 科目 借贷 方向

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