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首頁 » 會計知識 » 律師費退回怎么做(律師費會計分錄怎樣做?)

律師費退回怎么做(律師費會計分錄怎樣做?)

分類：會計知識 日期：2022-08-24 11:37 瀏覽：4 次

1.律師費會計分錄怎樣做?

律師在收取當事人代理費時其中含辦案費，辦案費打收據(jù)會計分錄如何做？借：現(xiàn)金貸：預收賬款——客戶待開具發(fā)票時：借：主營業(yè)務收入 貸：預收賬款——客戶同時：借：營業(yè)稅金及附加 貸：應交稅金——營業(yè)稅（或城建稅）貸：其他應交款——教育費附加律師如果支取這一塊費用會計分錄如何做？借：其他收款——律師貸：現(xiàn)金或銀行存款律師如果在辦案后用一些單據(jù)來沖賬會計分錄如何做？借：主營業(yè)務成本貸：其他應收款——律師###老師希望得到你的幫助，請發(fā)一份律師事務所會計分錄 、資產(chǎn)負債表 以及利潤表 、會計報表等等財務報表給我嗎？我朋友剛開了一家律師事務所，請我?guī)兔ψ鲑~，明天要報財務報表，可我是新手什么也不懂，請賜教。

2.律師費會計分錄怎樣做

1、企業(yè)支付律師費會計分錄做

借；管理費用-律師費

貸：銀行存款 /庫存現(xiàn)金

2、涉及到訴訟保證金付出的

借：其他應收款

貸：銀行存款/庫存現(xiàn)金

3、單位打贏官司， 收回 訴訟保證金；

借；銀行存款

貸：其他應收款 ：訴訟保證金

4、如果是打輸 官司做；

借；管理費用等科目

貸：其他應收款：訴訟保證金

5、支付律師費開發(fā)票，后退回

借：管理費用-法律費

貸：銀行存款

退款時，

借：銀行存款

借：管理費用-法律費（紅字）

擴展資料：

會計分錄根據(jù)復式記賬原理的要求，對每筆經(jīng)濟業(yè)務列出相對應的雙方賬戶及其金額的一種記錄。在登記賬戶前，通過記賬憑證編制會計分錄，能夠清楚地反映經(jīng)濟業(yè)務的歸類情況，有利于保證賬戶記錄的正確和便于事后檢查。

每項會計分錄主要包括記賬符號，有關賬戶名稱、摘要和金額。會計分錄分為簡單分錄和復合分錄兩種。簡單分錄也稱“單項分錄”。是指以一個帳戶的借方和另一個賬戶的貸方相對應的會計分錄。復合分錄亦稱“多項分錄”。是指以一個賬戶的借方與幾個賬戶的貸方，或者以一個賬戶的貸方與幾個賬戶的借方相對應的會計分錄。

參考資料來源：百度百科—律師收費標準

參考資料來源：百度百科—常用會記分錄大全

律師費退回會計科目怎么做

聲明:本網(wǎng)站尊重并保護知識產(chǎn)權，根據(jù)《信息網(wǎng)絡傳播權保護條例》，如果我們轉載的作品侵犯了您的權利,請在一個月內(nèi)通知我們，我們會及時刪除。
 蜀ICP備2020033479號-4  Copyright ? 2016  學習鳥. 頁面生成時間：3.381秒

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