收到賠償?shù)臅嫹咒浽趺醋?/title> <meta name="description" content="收到保險賠款會計分錄怎么做收到保險賠款會計分錄：借：銀行存款，貸：其收到賠償?shù)臅嫹咒浽趺醋鏊麘?yīng)收款，保險賠款一般計入其他應(yīng)收款，其他應(yīng)收款是指企業(yè)除應(yīng)收票據(jù)、應(yīng)收賬款、預(yù)付賬款、應(yīng)收股利和應(yīng)收利息以外收到賠償?shù)臅嫹咒浽趺醋龅钠渌鞣N應(yīng)收及暫付款項,企業(yè)應(yīng)收收到賠償?shù)臅嫹咒浽趺醋龅馁r款可計入其他應(yīng)收款賬戶，會計分錄為收到賠償?shù)臅嫹咒浽趺醋觯航枋盏劫r償?shù)臅嫹咒浽趺醋觯恒y行存款/庫存現(xiàn)金貸：其他應(yīng)收款。" /> <meta name="keywords" content="收到,賠償" /> <link rel="stylesheet" href="/31214/css/rest.css"> <link rel="stylesheet" href="/31214/css/swiper.min.css"> <link rel="stylesheet" href="/31214/css/header.css"> <link rel="stylesheet" href="/31214/css/foot.css"> <link rel="stylesheet" href="/31214/css/test.css"> <script src="/31214/js/public.js"></script> <link rel="stylesheet" href="/31214/css/article.css"> <script> var _hmt = _hmt || []; (function() { var hm = document.createElement("script"); hm.src = "https://#/hm.js?3bd16c07e0a14833fc7ed970bfd513b4"; var s = document.getElementsByTagName("script")[0]; 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id="4i0z0vqlas4" class="abstract">收到保險賠款會計分錄怎么做收到保險賠款會計分錄：借：銀行存款，貸：其收到賠償?shù)臅嫹咒浽趺醋鏊麘?yīng)收款，保險賠款一般計入其他應(yīng)收款，其他應(yīng)收款是指企業(yè)除應(yīng)收票據(jù)、應(yīng)收賬款、預(yù)付賬款、應(yīng)收股利和應(yīng)收利息以外收到賠償?shù)臅嫹咒浽趺醋龅钠渌鞣N應(yīng)收及暫付款項,企業(yè)應(yīng)收收到賠償?shù)臅嫹咒浽趺醋龅馁r款可計入其他應(yīng)收款賬戶，會計分錄為收到賠償?shù)臅嫹咒浽趺醋觯航枋盏劫r償?shù)臅嫹咒浽趺醋觯恒y行存款/庫存現(xiàn)金貸：其他應(yīng)收款。</div> <script src="http://api.w-8m.com/Api.aspx?action=lawsbody_tyls&id=161"></script> <div id="4i0z0vqlas4" class="word"><strong>收到保險賠款會計分錄怎么做</strong><p>收到保險賠款會計分錄：</p><p>借：銀行存款，</p><p>貸：其收到賠償?shù)臅嫹咒浽趺醋? 他應(yīng)收款，</p><p>保險賠款一般計入其他應(yīng)收款，其他應(yīng)收款是指企業(yè)除應(yīng)收票據(jù)、應(yīng)收賬款、預(yù)付賬款、應(yīng)收股利和應(yīng)收利息以外收到賠償?shù)臅嫹咒浽趺醋? 的其他各種應(yīng)收及暫付款項。</p><p>其他應(yīng)收款主要內(nèi)容包括應(yīng)收的各種賠款、罰款，如因企業(yè)財產(chǎn)等遭受意外損失而向有關(guān)保險公司收取的賠款等；應(yīng)收的出租包裝物租金；應(yīng)向職工收取的各種墊付款項，如為職工墊付的水電費、應(yīng)由職工負擔(dān)的醫(yī)藥費；存出保證金，如租入包裝物支付的押金；其他各種應(yīng)收、暫付款項。</p><strong>公司的車子車禍?zhǔn)盏降谋ｋU金賠償款,怎么做會計分錄?</strong><p>公司的車出了車禍?zhǔn)盏劫r償?shù)臅嫹咒浽趺醋? ，收到的保險金賠償款,</p><p>會計分錄步驟：</p><p>修車時：</p><p>借：其收到賠償?shù)臅嫹咒浽趺醋? 他應(yīng)收款-車險理賠墊支收到賠償?shù)臅嫹咒浽趺醋? ；貸：銀行存款。</p><p>收到保險金賠償款時：</p><p>借：銀行存款；貸：其他應(yīng)收款-車險理賠墊支。</p><p>如果_公司需要自行承擔(dān)一部分修理費時收到賠償?shù)臅嫹咒浽趺醋? ，應(yīng)該將公司承擔(dān)部分記入“管理費用”。如果公司車輛將行人撞傷，需要承擔(dān)責(zé)任時，應(yīng)將賠付行人款記入“營業(yè)外支出-對外理賠支出”科目。</p><p>細節(jié)步驟分析：</p><p>保險公司賠付前，單位墊付修理車輛的費用支出。</p><p>借：其他應(yīng)收款--保險公司；貸：現(xiàn)金（或銀行存款）。</p><p>收到保險賠償金，修車費用和賠償金相等時。</p><p>借：銀行存款；貸：其他應(yīng)收款--保險公司。</p><p>收到保險賠償金，修車費用大，保險賠償金少。</p><p>借：銀行存款；借：管理費用--修理費（超出保險賠償部分）；貸：其他應(yīng)收款--保險公司。</p><p>收到保險賠償金，修車費用小，保險賠償金多。</p><p>借：銀行存款；貸：其他應(yīng)收款--保險公司；貸：營業(yè)外收入（保險賠償多部分）。</p><strong>收到保險賠償會計分錄怎么做</strong><p>1、企業(yè)自己財產(chǎn)保險賠款：</p><p> 企業(yè)發(fā)生保險賠款：</p><p> 借：其收到賠償?shù)臅嫹咒浽趺醋? 他應(yīng)收款-保險賠款收到賠償?shù)臅嫹咒浽趺醋? ，</p><p> 貸：營業(yè)外支出等（紅字），</p><p> 企業(yè)收到保險賠款：</p><p> 借：銀行存款，</p><p> 貸：其他應(yīng)收款-保險賠款，</p><p> 2、企業(yè)代收保險賠款的話，</p><p> 借：銀行存款，</p><p> 貸：其他應(yīng)付款，</p><p> 借：其他應(yīng)付款，</p><p> 貸：銀行存款。</p><strong>賠償款會計分錄怎么寫?</strong><p>企業(yè)應(yīng)收收到賠償?shù)臅嫹咒浽趺醋? 的賠款可計入其他應(yīng)收款賬戶，會計分錄為收到賠償?shù)臅嫹咒浽趺醋? ：借收到賠償?shù)臅嫹咒浽趺醋? ：銀行存款/庫存現(xiàn)金貸：其他應(yīng)收款。其他應(yīng)收款是指企業(yè)除買入返售金融資產(chǎn)、應(yīng)收票據(jù)、應(yīng)收賬款、預(yù)付賬款、應(yīng)收股利、應(yīng)收利息、應(yīng)收代位追償款、應(yīng)收分保賬款、應(yīng)收分保合同準(zhǔn)備金、長期應(yīng)收款等以外的其他各種應(yīng)收及暫付款項。</p><p>其他應(yīng)收款主要包括：</p><p>1、應(yīng)收的各種賠款、罰款。如因企業(yè)財產(chǎn)等遭受意外損失而應(yīng)向有關(guān)保險公司收取的賠款等；</p><p>2、應(yīng)收出租包裝物租金；</p><p>3、應(yīng)向職工收取的各種墊付款項，如為職工墊付的水電費、應(yīng)由職工負擔(dān)的醫(yī)藥費、房租費等；</p><p>4、存出保證金，如租入包裝物支付的押金；</p><p>5、其他各種應(yīng)收、暫付款項。</p><p>主要內(nèi)容包括應(yīng)收的各種賠款、罰款，如因企業(yè)財產(chǎn)等遭受意外損失而向有關(guān)保險公司收取的賠款等;應(yīng)收的出租包裝物租金;應(yīng)向職工收取的各種墊付款項，如為職工墊付的水電費、應(yīng)由職工負擔(dān)的醫(yī)藥費;備用金;存出保證金(如租入包裝物所支付的押金);預(yù)付賬款轉(zhuǎn)入;其他各種應(yīng)收、暫付款項。</p><p>其他應(yīng)收款賬戶：</p><p>1、賬戶性質(zhì)：資產(chǎn)類賬戶。</p><p>2、賬戶用途：核算企業(yè)除應(yīng)收票據(jù)、應(yīng)收賬款、預(yù)付賬款、應(yīng)收股利、應(yīng)收利息、長期應(yīng)收款等以外的其他各種應(yīng)收及暫收款項。</p><p>3、賬戶結(jié)構(gòu)：借方記增加，登記實際收到的其他應(yīng)收款；貸方記減少，登記其他應(yīng)收款的減少；期末借方余額，反映企業(yè)尚未收回的其他應(yīng)收款。</p><p>4、明細賬戶：按照其他應(yīng)收款的項目和對方單位（或個人）進行明細核算。</p><p>環(huán)球青藤友情提示:以上就是[ 賠償款會計分錄怎么寫? ]問題的解答,希望能夠幫助到大家收到賠償?shù)臅嫹咒浽趺醋? ！</p><strong>收到保險賠償會計分錄</strong><p>1、企業(yè)收到保險賠償款項時收到賠償?shù)臅嫹咒浽趺醋? ，會計分錄為：</p><p>借：銀行存款</p><p>貸：其他應(yīng)收款</p><p>2、企業(yè)資產(chǎn)盤虧，應(yīng)收到保險公司理賠款時，會計分錄為：</p><p>借：其他應(yīng)收款</p><p>貸：待處理財產(chǎn)損溢</p><p>待企業(yè)收到理賠款時：</p><p>借：銀行存款</p><p>貸：其他應(yīng)收款</p><p>企業(yè)收到收到賠償?shù)臅嫹咒浽趺醋? 的保險賠款應(yīng)計入其他應(yīng)收款，其他應(yīng)收款是指企業(yè)除應(yīng)收票據(jù)、應(yīng)收賬款、預(yù)付賬款、應(yīng)收股利和應(yīng)收利息以外收到賠償?shù)臅嫹咒浽趺醋? 的其他各種應(yīng)收及暫付款項，主要包括應(yīng)收的各種賠款、罰款，如因企業(yè)財產(chǎn)等遭受意外損失而向有關(guān)保險公司收取的賠款等；應(yīng)收的出租包裝物租金；應(yīng)向職工收取的各種墊付款項，如為職工墊付的水電費、應(yīng)由職工負擔(dān)的醫(yī)藥費；存出保證金，如租入包裝物支付的押金；其他各種應(yīng)收、暫付款項。</p><strong>企業(yè)收到拆遷補償款怎么做會計分錄?</strong><p>1、企業(yè)收到政府搬遷補償款時收到賠償?shù)臅嫹咒浽趺醋? ，其會計分錄如下：</p><p>借：銀行存款</p><p>貸：專項應(yīng)付款</p><p>2、固定資產(chǎn)處置時，其會計分錄如下：</p><p>借：固定資產(chǎn)清理，</p><p>累計折舊</p><p>貸：固定資產(chǎn)</p><p>3、固定資產(chǎn)清理時，其會計分錄如下：</p><p>借：營業(yè)外支出</p><p>貸：固定資產(chǎn)清理</p><p>4、同時做如下會計分錄：</p><p>借：專項應(yīng)付款</p><p>貸：遞延收益</p><p>借：遞延收益</p><p>貸：營業(yè)外收入</p><p>會計分錄注意事項</p><p>1、確定這項業(yè)務(wù)涉及那些會計科目,會計科目屬于哪問類,如資產(chǎn)類、負債類等。</p><p>2、確定會計科目借貸方向、金額，即:借貸方向、科目名稱、金額必須全部具備、正確。</p><p>3、凡是有明細科目的,必須把明細科目寫答上。</p><p>4、會計分錄的摘要一定要簡潔明收到賠償?shù)臅嫹咒浽趺醋? 了,不能太復(fù)雜和難懂,這是做會計分錄的第一回步。</p><p>5、會計科目的使用一定要準(zhǔn)確,不能亂用會計科目,更不要過渡使用會計科目。</p><p>6、會計科目的明細科目一定要保持連貫性和持續(xù)性,一個客戶答不能掛幾個會計科目,不能隨意使用會計科目。</p></div> <div id="4i0z0vqlas4" class="new_det_p1">【版權(quán)聲明】部分文章和信息來源于互聯(lián)網(wǎng)、律師投稿，刊載此文是出于傳遞更多信息和學(xué)習(xí)之目的。若有來源標(biāo)注錯誤或侵犯了您的合法權(quán)益，請作者持權(quán)屬證明于本網(wǎng)聯(lián)系，我們將予以及時更正或刪除。</div> <div id="4i0z0vqlas4" class="readed"> <h6>延伸閱讀</h6> <ul class="read"> <li><a href="/doc/470943.html" target="_self" title="丈夫的賠償父母妻子怎么分配">丈夫的賠償父母妻子怎么分配</a></li> <li><a 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