Transfer cheque receipt: bank deposit

2. When receiving the repayment transfer check from Company A, debit () A: bank deposit B: credit: silver. ...

A

3. Repay the payment of 50,000 yuan owed to Company A by transfer cheque, and the accounting voucher prepared by the accountant is: Debit the accounts receivable of 5000 yuan?

Repay the 50,000 yuan owed to Company A by transfer cheque, and the accounting vouchers prepared by the accountant should be: debit the accounts payable of 50,000 yuan and credit the bank deposit of 50,000 yuan. Accounts payable account:

1. Account nature: liability account.

2. Account purpose: to calculate the unpaid amount of materials, goods and services provided by the enterprise.

3. Account structure: add credit records and register the money payable to suppliers; Reduce debit records and register the payment repaid by suppliers; The ending balance is in the credit, indicating unpaid payment.

4. Sub-account: Set sub-account according to the supplier. Bank deposit account: 1, account nature: asset account. 2. Account purpose: accounting for the increase and decrease of corporate bank deposits and the balance. 3. Account structure: add debit records and credit the deposits deposited in the bank; Credit records decrease, and registered bank deposits decrease; Debit the ending balance, indicating the actual balance of bank deposits. 4. Detailed account: Set up a "deposit journal" according to the bank, other financial institutions and deposit types.

Four, received a company's transfer check, return the money, should be (). A. debit "bank deposit" B. credit "bank deposit" C. debit "cash" D. credit "cash" please ...

Correct answer: a

Analysis: "Bank deposit" should be debited when the transfer check is returned.