Made an additional deposit on July 23 for $12,000 (was one customer's check)
7月23日交付一笔金额为12000美金的额外存款(通过某位客户的支票)
-- the deposit was entered into the accounting system on July 23
--存款于7月23日进入账户系统
-- the deposit was deposited into the bank on July 23
--存款于7月23日进入银行
-- the check was returned to our bank on July 29 from the customer's bank marked NSF
--支票于7月29日从客户方银行(标记为NSF)返还到我行
-- the customer's NSF check was returned to us in the July 31 bank statement
--客户的NSF支票于7月31日的银行结单中被返还到我行
NSF CHECK是空头支票
【NSF CHECK】的详细解释:
NSF支票对于接受方来说是应收项目,不是现金;
NSF支票是因为开票人的账户余额不足造成的.当银行收到开票人的支票,银行通常会立即贷记接受方的储蓄账户,但若发现余额不足,便相应减少接受方的储蓄账户(因为开始银行收到支票以后,便增加了接受方的账户余额).同时,银行会给收票人发送一张带有NFS章的支票,这张支票是接受方对开票人的应收项目.
记住,NFS是银行向接受支票一方开具的,而不是像开票方开具的 ;如果企业收到了NSF支票,我们看一下会计记录:
12月31日 应收账款(T.Jonse) 358
银行手续费 10
现金 368
记录银行手续费,并将客户T.Jonse支付的被该有NSF字样的退票列为应收账款.
注:由于格式问题,发表了以后可能就乱了,这里是借记了应收账款账户和银行手续费账户,贷记了现金账户.
这一会计记录说明了,此张NSF支票的数额为358元,同时银行手续费要接受方来掏,于是接受NSF发票方的现金账户减少了368元.贷记现金项目是因为,开始的时候,银行足额的将支票代表的现金打入了收票方的账户,而减少的金额正式银行发现开票方余额不足后,从收票方账户中减少的数额(包含手续费),同时358元也正是开票方余额不足的数额.
借记银行手续费说明,这比费用应该由开票方支付,但由于开票方的余额不足,所有先有收票方代为缴纳.对于收票方而言,这比费用成为他向开票方索要的应收项目.
希望回答对你有帮助
英语翻译
英语翻译
Made an additional deposit on July 23 for $12,000 (was one customer's check)
-- the deposit was entered into the accounting system on July 23
-- the deposit was deposited into the bank on July 23
-- the check was returned to our bank on July 29 from the customer's bank marked NSF
-- the customer's NSF check was returned to us in the July 31 bank statement
Made an additional deposit on July 23 for $12,000 (was one customer's check)
-- the deposit was entered into the accounting system on July 23
-- the deposit was deposited into the bank on July 23
-- the check was returned to our bank on July 29 from the customer's bank marked NSF
-- the customer's NSF check was returned to us in the July 31 bank statement
其他人气:357 ℃时间:2019-10-17 08:10:40
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