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20×5年9月10日，星海公司将持有的8月10日开出、票面金额60000元期限5个月的商业汇票向银行申请贴现，收到贴现金额58800元。星海公司与银行签订的协议中规定，到期时如果债务人未能如期付款，星海公司负有连带还款责任。 【要求】编制有关的下列会计分录： （1）贴现商业汇票 （2）到期： ①假定债务人如期付款 ②假定债务人未能如期付款，星海公司代债务人付款③假定债务人和星海公司均无力付款，银行作为逾期贷款处理
胸前大包耸立则为女神，...
老娘对你们这种卑劣行径...
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男神二选一，逼死选择困...
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我的爱与白血病
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高冷系萌妹的日常（多图...
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御姐上了叔家绝世小受
1.借:银行存款58800
贷：短期借款
2.①借：短期借款58800
财务费用1200 贷:应收票据60000
②借：应收账款60000
贷:应收票据60000借:短期借款58800财务费用1200贷:银行存款60000
（1）贴现商业汇票 借：银行存款
58 800借：财务费用
1 200、贷：应收票据
（2）贴现票据到期： ①假定债务人如期付款 -------- 星海公司，不需要编制会计分录。
②假定债务人未能如期付款，星海公司代债务人付款借：应收帐款
60 000、贷：银行存款
③假定债务人和星海公司均无力付款，银行作为逾期贷款处理借：应收帐款
60 000、贷：短期借款
楼主，哪个答案是对的？
提醒楼主关注两个细节1、票据贴现贷记应收票据或短期借款非取决于银行承兑汇票或商业承兑汇票，而是取决于是否附追索权。由于题目中的这句话：星海公司与银行签订的协议中规定，贴现票据到期时如果债务人未能如期付款，星海公司负有连带还款责任。贷记短期借款才是合适的。2、
如楼上层主所言借：银行存款58 800 短期借款-利息调整1 200 贷：短期借款60 000 这笔分录同样是不合适的，新准则没有短期借款二级明细了，这个答案稍微有些过时
楼主的答案和题目，感觉科目都不符合。
呵呵，13楼呢
如果票据无追索权（债务人是否偿还债务与星海无关）贴现时借：银行存款 58 800
财务费用 1 200贷：应收票据 60 000如果票据有追索权（债务人如果不偿还，银行有权向星海追偿）根据财政部《关于执行〈企业会计制度〉和相关会计准则有关问题解答(四)》根据实际大于形式原则，“应收债权可能产生的风险仍由申请贴现的企业承担，属于以应收债权为质押取得的借款”所以贴现应视为短期借款而“不应冲减用于贴现的应收债权的账面价值” 贴现时：借：银行存款 58 800
财务费用 1 200贷：短期借款 60 000①假定债务人如期付款 借：短期借款 60 000贷：应收票据 60 000视同各方债务已被清偿票据法律关系消灭②假定债务人未能如期付款，星海公司代债务人付款借：短期借款 60 000贷：银行存款 60 000视同星海单独向银行还款之后借：应收账款 60 000贷：应收票据 60 000因为票据已经到期③假定债务人和星海公司均无力付款，银行作为逾期贷款处理由于星海无力偿还票据而票据在这里视同对于银行的债务所以只需将到期票据转为应收账款即可借：应收账款 60 000贷：应收票据 60 000《解答(四)》其关键问题就在于计息如果票据是有利息的那么利息是否应该在贴现后计入应收债权的账面价值？根据《解答（四）》贴现“属于以应收债权为质押取得的借款&.同时根据《物权法》第二百一十三条　质权人有权收取质押财产的孳息，但合同另有约定的除外所以如果贴现票据为带息票据利息应属于银行，也就是作为企业的财务费用(贴现息），而不应改变应收票据从而应收账款的账面价值
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保存至快速回贴帮忙做一下这篇英文阅读理解Why was Bastille important to the citizens of Paris?The building of the Bastille had been started in 1370 under Charles V.By the seventeenth century it had stopped to be important for defense.Cardinal Richelieu _百度作业帮
帮忙做一下这篇英文阅读理解Why was Bastille important to the citizens of Paris?The building of the Bastille had been started in 1370 under Charles V.By the seventeenth century it had stopped to be important for defense.Cardinal Richelieu
帮忙做一下这篇英文阅读理解Why was Bastille important to the citizens of Paris?The building of the Bastille had been started in 1370 under Charles V.By the seventeenth century it had stopped to be important for defense.Cardinal Richelieu turned it into a prison.It was not an ordinary prison to punish common crimes.Its huge doors closed only on enemies of the King.The Bastille’s workings were secret.Prisoners were taken to it in closed vehicles.Soldiers on guard duty had to stand with their faces to the wall.No talking was allowed.Worst of all,a prisoner never knew if he would be there a day,a week,a year,or forever.Only the King’s letter could set him free.Over the years the number of arrests by King’s letter had become fewer.By the time of its fall,most of the prisoners were writers who had written against the corruptions (贪污腐败) of the government.Voltaire,the famous French writer,spent a year there in ,and another 12 days in 1726.For those who believed in free speech and free thinking,the Bastille stood for everything evil.The day it was captured,only seven prisoners were found inside.Still,the Bastille was hated by the people.It was a symbol of the King’s complete power.The Bastille had been a prison "__________".单选题 A.since the time of Charles V B.since 1370 C.before the seventeenth century D.since the time of Cardinal Richelieu According to the passage,which of the following statements is FALSE?单选题 A.Anyone who did something wrong could find himself suddenly in the Bastille.B.The Bastille was only for those who were opposed to the King.C.Things done in the Bastille were hardly known to people outside.D.Voltaire was twice put in the Bastille.At the time of its fall,the Bastille housed__________.单选题 A.a large number of prisoners B.a lot of writers who had been against the government C.some dozens of people who believed in free speech and free thinking D.only a few prisoners Which of the following statements is TRUE according to the passage?单选题 A.All prisoners in the Bastille had to stay there for life.B.Over the years the number of prisoners in the Bastille was getting more and more.C.The King could put people in,or let them go out,as he wanted.D.At the time it was captured,there were so few prisoners in it that it meant little to the people.This passage mainly__________.单选题 A.tells how the prisoners were controlled by the King B.tells how little was known about the Bastille C.shows the inner workings of the Bastille D.gives a brief history of the Bastille帮忙做一下反意疑问句的题?He ought to know what to do,( We have to get there at eight tomorrow,( He used to take pictures there,( You'd better read it by yourself,( He would rather read it ten times than recite it,( Everything is ready,( I_百度作业帮
帮忙做一下反意疑问句的题?He ought to know what to do,( We have to get there at eight tomorrow,( He used to take pictures there,( You'd better read it by yourself,( He would rather read it ten times than recite it,( Everything is ready,( I
帮忙做一下反意疑问句的题?He ought to know what to do,( We have to get there at eight tomorrow,( He used to take pictures there,( You'd better read it by yourself,( He would rather read it ten times than recite it,( Everything is ready,( I don't think he is bright,( We believe she can do it better,( Everybody knows the answer,( We needn't do it again,( Go with me,( Let's go and listen to the music,( Let us wait for him in the dining room,( He must be there now,( It must be going to rain tomorrow,( Nobody knows about it,( 最好给我讲讲
给你讲解,自己做题吧~~++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++1) 陈述部分的主语是I,疑问部分要用 aren't I.
I'm as tall as your sister,aren't I?2) 陈述部分的谓语是wish,疑问部分要用may +主语.
I wish to have a word with you, may I?3) 陈述部分用 no, nothing, nobody, never, few, seldom, hardly, rarely, little等否定含义的词时,疑问部分用肯定含义.
The Swede made no answer, did he / she?
Some plants never blown (开花), do they ?4) 含有ought to 的反意疑问句,陈述部分是肯定的,疑问部分用shouldn't / oughtn't +主语.
He ought to know what to do, oughtn't he? / shouldn't he?5) 陈述部分有have to +v. (had to + v.),疑问部分常用don't +主语（didn't +主语）.
We have to get there at eight tomorrow, don't we?6) 陈述部分的谓语是used to 时,疑问部分用didn't +主语或 usedn't +主语.
He used to take pictures there, didn't he? / usedn't he?7) 陈述部分有had better + v. 疑问句部分用hadn't you?
You'd better read it by yourself, hadn't you?8) 陈述部分有would rather +v.,疑问部分多用 wouldn't +主语.
He would rather read it ten times than recite it, wouldn't he?9) 陈述部分有You'd like to +v. 疑问部分用wouldn't +主语.
You'd like to go with me, wouldn't you?10) 陈述部分有must 的疑问句,疑问部分根据实际情况而定.
He must be a doctor, isn't he?
You must have studied English for three years, haven't you? / didn't you?
He must have finished it yesterday, didn't he?11) 感叹句中,疑问部分用be +主语.
What colours, aren't they?
What a smell, isn't it?12) 陈述部分由neither… nor, either… or 连接的并列主语时,疑问部分根据其实际逻辑意义而定.Neither you nor I am engineer, are we?13) 陈述部分主语是指示代词或不定代词everything, that, nothing, this, 疑问部分主语用it.
Everything is ready, isn't it?14)
陈述部分为主语从句或并列复合句,疑问部分有三种情况：
a. 并列复合句疑问部分,谓语动词根据邻近从句的谓语而定.
Mr. Smith had been to Beijing for several times, he should have been in China now, shouldn't he? b. 带有定语从句,宾语从句的主从复合句,疑问部分谓语根据主句的谓语而定：
He is not the man who gave us a talk, is he?
He said he wanted to visit Japan, didn't he? c. 上述部分主句谓语是think, believe, expect, suppose, imagine等引导的定语从句,疑问部分与宾语从句相对应构成反意疑问句.
I don't think he is bright, is he?
We believe she can do it better, can't she?15) 陈述部分主语是不定代词everybody, anyone, somebody, nobody, no one等,疑问部分常用复数they,有时也用单数he.
Everyone knows the answer, don't they? (does he?)
Nobody knows about it, do they? (does he?)16) 带情态动词dare或need的反意疑问句,疑问部分常用 need (dare ) +主语.
We need not do it again, need we ?
He dare not say so, dare you?
当dare, need 为实义动词时,疑问部分用助动词do + 主语.
She doesn't dare to go home alone, does she?17) 省去主语的祈使句的反意疑问句,疑问部分用will you.
Don't do that again, will you?
Go with me, will you / won't you ?注意： Let's 开头的祈使句,后用shall we?
Let us 开头的祈使句,后用will you?
Let's go and listen to the music, shall we?
Let us wait for you in the reading-room, will you ?18) 陈述部分是"there be"结构的,疑问部分用there省略主语代词.
There is something wrong with your watch, isn't there?
There will not be any trouble, will there?19) 否定前缀不能视为否定词,其反意疑问句仍用否定形式.
It is impossible, isn't it?
He is not unkind to his classmates, is he? 20) must在表"推测"时,根据其推测的情况来确定反意疑问句.
He must be there now, isn't he?
It must be going to rain tomorrow, won't it?
快速记忆表陈述部分的谓语
no,nothing,nobody,never,
few, seldom, hardly,
肯定含义rarely, little等否定含义的词
ought to（肯定的）
shouldn't/ oughtn't +主语
have to+v.(had to+v.)
don't +主语(didn't +主语)
didn't +主语或 usedn't +主语
had better + v.
hadn't you
would rather + v.
wouldn't +主语
you'd like to + v.
wouldn't +主语
根据实际情况而定
Neither…nor, either…or 连接的根
据其实际逻辑意义而定并列主语
指示代词或不定代词everything,that,
主语用itnothing,this
并列复合句
谓语根据邻近从句的谓语而定
定语从句,宾语从句的主从复合句
根据主句的谓语而定
think,believe,expect,suppose,imagine等引导
与宾语从句相对应的从句
everybody,anyone,somebody,nobody,no one
复数they, 单数he
情态动词dare或need
need (dare ) +主语dare, need 为实义动词
省去主语的祈使句
will you?Let's 开头的祈使句
Shall we?Let us 开头的祈使句
相应的谓语动词+there(省略主语代词）
否定前缀不能视为否定词
仍用否定形式
must表"推测"
根据其推测的情况来确定反意疑问句极限问题,帮忙做一下,谢谢,求证：当x趋于0时,x+ln(1-x)与-1/2x^2是等价无穷小_百度作业帮
极限问题,帮忙做一下,谢谢,求证：当x趋于0时,x+ln(1-x)与-1/2x^2是等价无穷小
极限问题,帮忙做一下,谢谢,求证：当x趋于0时,x+ln(1-x)与-1/2x^2是等价无穷小建筑的朋友帮忙做一下下面的题!1、钢筋混凝土预制桩的制作有并列法、间隔法、重叠法等.粗骨料应采用（ ）的碎石,不得以细颗粒骨料代替.A.25mm B.30mm C.35mm D.40mm2、锤击沉桩时,为了防止桩_百度作业帮
建筑的朋友帮忙做一下下面的题!1、钢筋混凝土预制桩的制作有并列法、间隔法、重叠法等.粗骨料应采用（ ）的碎石,不得以细颗粒骨料代替.A.25mm B.30mm C.35mm D.40mm2、锤击沉桩时,为了防止桩
建筑的朋友帮忙做一下下面的题!1、钢筋混凝土预制桩的制作有并列法、间隔法、重叠法等.粗骨料应采用（ ）的碎石,不得以细颗粒骨料代替.A.25mm B.30mm C.35mm D.40mm2、锤击沉桩时,为了防止桩受冲击应力过大而损坏,其锤击方式应为（ ）A.轻锤重击 B.轻锤低击 C.重锤低击 D.重锤重击3、粘性类土层中采用锤击法打入钢筋混凝土预制桩时,下列哪种打桩顺序会使土体向一个方向挤压,产生不利影响.（ ）A.逐排打设 B.自边沿向中央打设 C.自中央向边沿打设 D.分段打设4、下列关于深基坑支护结构中的钢管支撑陈述不正确的是( )A.单根钢管支撑承载力不足时,可用两根钢管并用B.为增大对撑钢管的间距,可在端部加设琵琶撑C.为满足角撑之间较大间距的要求,可增设腹杆形成桁架式支撑D.钢管支撑只适用于钢筋混凝土围檩5、轻型井点降水量需要考虑井点的平面布置,当沟槽宽度大于6m,降水深度不大于5m或土质不良时,宜采用（ ）布置.A．单排线状井点 B.双排线状井点 C.U型井点 D.环状井点6、轻型井点降水需要考虑井点的平面布置,当沟槽宽度大于6m,水位降低有不大于5m时,可用（ ）布置.A.单排线状井点 B.双排线状井点 C.U型井点 D.环状井点7、“钻打法”钻孔深度与桩长、土质、邻近建筑物距离等因素有关,为了兼顾单桩的承载力,不致使承载力受到明显影响,钻孔深的一般不宜超过桩长的（ ）.A.二分之一 B.三分之一 C.三分之二 D.四分之一8、砌体结构抗震构造的施工顺序为（ ）.A.先浇桩后砌墙 B.先砌墙后浇桩C.先装预制柱后砌墙 D.先砌墙后装预制桩9、砌筑地面以下砌体时,应使用（ ）.A.混合砂浆 B.石灰砂浆C.水泥砂浆 D.以上三种都可以10、砂浆应随伴随用,砌墙砖用的水泥砂浆和水泥混合砂浆必须分别在后（ ）内使用完.A.3小时和4小时 B.4小时和3小时C.4小时和5小时 D.5小时和4小时11、在常温下砌筑砖墙时,砖应提前（ ）浇水湿润.A.2小时 B.12小时左右C.2天 D.5天12、关于砖砌体施工工艺中立皮数杆表述不正确的是（ ）A.它是砌筑时控制横向尺寸的标志B.它通常是一根制标杆C.它上面划有每皮砖和砖缝厚度标记D.它上面还有门窗标高位置13、在施工缝处继续浇筑砼时,已浇筑的砼强度不应低于（ ）.A.0.6N/mm2 B.1.2N/mm2 C.1.8N/ mm2 D.2.4N/ mm214、砖墙砌体灰缝厚度一般应控制在（ ）左右.A.8mm B.10mm C.12mm D.15mm15、砖墙砌体如需留槎时,应留斜槎,如墙高为H,斜槎长度为（ ）A.1H B.2/3H C.1/2H D.1/3H16、钢筋连接的接头宜设置在受力较小处,同一纵向受力钢筋在同一根杆件里不宜设置两个或两个以上接头,钢筋接头末端至钢筋弯起点的距离不应小于钢筋直径的（ ）倍.A.2 B.3 C.5 D.1017、梁跨度在4m或4m以上时,底模应起拱,设计无要求时起拱的高度一般为结构的（ ）.A.1‰-3‰ B.1％-3％ C.
1D,2C,3A,4D,5B,6B,7A,8B,9C,10A,11C,12A,13B,14B,15B,16D,17A,18C,19D,20B,21B}