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13问答网 > 应收账款明细账的种类，格式、登记依据是什么？

应收账款明细账的种类，格式、登记依据是什么？

2025-03-16 22:34:33

推荐回答（2个）

回答1：

应收账款明细账属于活页账。

应收账款明细账格式是三栏式明细账。

应收账款明细账登记依据是记账凭证。

应收账款明细账是用来记录每个顾客各项赊销、还款、销售退回及折让的明细账。各应收账款明细账的余额合计数应与应收账款总账的余额相等。

三栏式明细分类账是在账页内只设“借方”、“贷方”、“余额”三个金额栏的明细账。它适用于只要求提供价值指标的账户，如：应收账款、应付账款、实收资本等账户的明细分类账。

回答2：

发生单据的记账凭证，你应该去看一下会计基础

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