【正文】 ....................28 7．1．應(yīng)收票據(jù).....................................................................................................................28 7．1．1．銷(xiāo)售商品、產(chǎn)品、提供勞務(wù)等收到的應(yīng)收票據(jù) .......................................28 7．1．2．以應(yīng)收票據(jù)抵償應(yīng)收賬款...........................................................................28 7．1．3．帶息應(yīng)收票據(jù)計(jì)提利息...............................................................................28 7．1．4．企業(yè)持未到期的應(yīng)收票據(jù)向銀行貼現(xiàn)（不帶息票據(jù)） ...........................28 7．1．5．企業(yè)持未到期的應(yīng)收票據(jù)向銀行貼現(xiàn)（帶息票據(jù)） ...............................28 7．1．6．應(yīng)收票據(jù)到期，收回本息...........................................................................29 7．2．應(yīng)付票據(jù).....................................................................................................................29 7．2．1 企業(yè)開(kāi)出、承兌商業(yè)匯票或以承兌商業(yè)匯票抵付貨款、應(yīng)付賬款時(shí) ......29 7．2．2．承兌保證金...................................................................................................29 7．2．3．承兌匯票的手續(xù)費(fèi).......................................................................................29 7．2．4．到貨驗(yàn)收.......................................................................................................30 7．2．5．采購(gòu)保證金...................................................................................................30 7．2．6．票據(jù)貼現(xiàn)自用...............................................................................................30 7．2．7．應(yīng)付票據(jù)備查登記.......................................................................................30 8．應(yīng)收應(yīng)付賬款...........................................................................................................................30 8．1．應(yīng)收賬款.....................................................................................................................30 8．2．應(yīng)付帳款.....................................................................................................................31 8．3．壞賬準(zhǔn)備.....................................................................................................................31 ____________________________________________________________________________________________ 第 頁(yè) 共 56 頁(yè) 4 標(biāo)準(zhǔn)會(huì)計(jì)業(yè)務(wù)處理指南 fa40502 版本： 8．3．1．提取壞賬準(zhǔn)備...............................................................................................31 8．3．2．應(yīng)提取小于壞賬準(zhǔn)備賬面余額的差額 .......................................................31 8．3．3．壞賬損失.......................................................................................................31 8．3．4．壞賬收回.......................................................................................................31 9．預(yù)付預(yù)收賬款...........................................................................................................................31 9．1．預(yù)付帳款.....................................................................................................................31 9．1．1．因購(gòu)置資產(chǎn)而預(yù)付的款項(xiàng)...........................................................................31 9．1．2．收到所購(gòu)資產(chǎn)時(shí)，根據(jù)合同發(fā)票賬單等列明的金額 ...............................31 9．1．3．支付余款.......................................................................................................32 9．1．4．如預(yù)計(jì)不能收到所購(gòu)貨物的預(yù)付賬款轉(zhuǎn)入其他應(yīng)收款 ...........................32 9．1．5．購(gòu)買(mǎi)商品的預(yù)付款直接在應(yīng)付帳款核算，不通過(guò)預(yù)付帳款核算 ...........32 9．2．預(yù)收帳款.....................................................................................................................32 9．2．1．向購(gòu)貨單位預(yù)收貨款（團(tuán)購(gòu)預(yù)收款或購(gòu)物卡等） ...................................32 9．2．2．銷(xiāo)售實(shí)現(xiàn).......................................................................................................32 9．2．3．購(gòu)貨單位補(bǔ)付貨款.......................................................................................32 9．2．4．退回多付貨款...............................................................................................32 10．應(yīng)收應(yīng)付股利.........................................................................................................................32 10．1．購(gòu)入股票...................................................................................................................32 10．2．被投資單位宣告發(fā)放的現(xiàn)金股利或利潤(rùn)...............................................................33 10．3．企業(yè)收到發(fā)放的現(xiàn)金股利或利潤(rùn)...........................................................................33 10．4．分配現(xiàn)金股利或利潤(rùn)...............................................................................................33 10．5．實(shí)際支付現(xiàn)金股利或利潤(rùn).......................................................................................33 11．其他應(yīng)收應(yīng)付賬款.................................................................................................................33 11．1．其他應(yīng)收款項(xiàng)...........................................................................................................33 11．1．1．備用金.........................................................................................................33 11．1．2．個(gè)人往來(lái)款.................................................................................................33 11．1．3．外部單位往來(lái)款.........................................................................................34 11．1．4．存出保證金，用于支付給其他單位的押金 .............................................34 11．1．5．專柜代扣代繳，用于核算百貨聯(lián)營(yíng)專柜的代扣代繳款項(xiàng) .....................34 11．2．其他應(yīng)付款...............................................................................................................34 11．2．1．發(fā)生的各種應(yīng)付、暫收款項(xiàng) .....................................................................34 11．2．2．支付各種應(yīng)付、暫收款項(xiàng) .........................................................................34 11．2．3．其他應(yīng)付款各明細(xì)科目的使用 .................................................................34 12．應(yīng)交稅金.................................................................................................................................35 12．1 應(yīng)交增值稅..................................................................................................................35 12．1．1 計(jì)提銷(xiāo)項(xiàng)稅....................................................................................................35 12