还款会计分录(借款还款会计分录)

本文解答了关于《还款会计分录》相关内容，同时关于1、还款会计分录怎么做,2、收到工会经费返还款会计分录,3、借款还款会计分录,4、长期借款还款会计分录,5、收到员工还款会计分录,的相关问答本篇文章福途教育网小编也整理了进来，希望对您有帮助。

还款会计分录

* 应收账款（收款方） 借 100

* 其他应收款（收款方） 借 50

* 银行存款 （付款方） 贷 150

*/

public static Map generateReceivablesAccountingEntries(String receivablesAccount,String otherReceivablesAccount,String bankDepositAccount){

Map entries = new HashMap<>();

List accounts = new ArrayList<>();

Account receivablesDebitAccount = new Account();

receivablesDebitAccount.setAccountCode(receivablesAccount);

receivablesDebitAccount.setDebitCredit(1);

receivablesDebitAccount.setAmount(BigDecimal.valueOf(100.00));

accounts.add(receivablesDebitAccount);

Account otherReceivablesDebitAccount = new Account();

otherReceivablesDebitAccount.setAccountCode(otherReceivablesAccount);

otherReceivablesDebitAccount.setDebitCredit(1);

otherReceivablesDebitAccount.setAmount(BigDecimal.valueOf(50.00));

accounts.add(otherReceivablesDebitAccount);

Account bankDepositCreditAccount = new Account();

bankDepositCreditAccount.setAccountCode(bankDepositAccount);

bankDepositCreditAccount.setDebitCredit(2);

bankDepositCreditAccount.setAmount(BigDecimal.valueOf(100.00));

accounts.add(bankDepositCreditAccount);

BigDecimal[] debitAmount = new BigDecimal[1];

debitAmount[0] = BigDecimal.valueOf(150.00);

BigDecimal[] creditAmount = new BigDecimal[1];

creditAmount[0] = BigDecimal.valueOf(150.00);

entries.put("account", accounts);

entries.put("debitAmount", debitAmount);

entries.put("creditAmount", creditAmount);

return entries;

}

/**

* 收取贷款款项会计分录

* 银行存款 （收款方） 借 100

* 贷款款项（收款方） 借 50

* 应收账款 （付款方） 贷 150

*/

public static Map generateLoanAccountingEntries(String bankDepositAccount,String loanAccount,String receivablesAccount){

Map entries = new HashMap<>();

List accounts = new ArrayList<>();

Account bankDepositDebitAccount = new Account();

bankDepositDebitAccount.setAccountCode(bankDepositAccount);

bankDepositDebitAccount.setDebitCredit(1);

bankDepositDebitAccount.setAmount(BigDecimal.valueOf(100.00));

accounts.add(bankDepositDebitAccount);

Account loanDebitAccount = new Account();

loanDebitAccount.setAccountCode(loanAccount);

loanDebitAccount.setDebitCredit(1);

loanDebitAccount.setAmount(BigDecimal.valueOf(50.00));

accounts.add(loanDebitAccount);

Account receivablesCreditAccount = new Account();

receivablesCreditAccount.setAccountCode(receivablesAccount);

receivablesCreditAccount.setDebitCredit(2);

receivablesCreditAccount.setAmount(BigDecimal.valueOf(150.00));

accounts.add(receivablesCreditAccount);

BigDecimal[] debitAmount = new BigDecimal[1];

debitAmount[0] = BigDecimal.valueOf(150.00);

BigDecimal[] creditAmount = new BigDecimal[1];

creditAmount[0] = BigDecimal.valueOf(150.00);

entries.put("account", accounts);

entries.put("debitAmount", debitAmount);

entries.put("creditAmount", creditAmount);

return entries;

}

/**

* 购买商品

* 持有待售货物（采购方） 借 100

* 应付账款（主营业务成本）（付款方） 借 100

* 库存商品（采购方） 贷 100

* 银行存款（付款方） 贷 100

*/

public static Map generatePurchaseGoodsAccountingEntries(String holdGoodsAccount,String payableAccount,String inventoryGoodsAccount,String bankDepositAccount){

Map entries = new HashMap<>();

List accounts = new ArrayList<>();

Account holdGoodsDebitAccount = new Account();

holdGoodsDebitAccount.setAccountCode(holdGoodsAccount);

holdGoodsDebitAccount.setDebitCredit(1);

holdGoodsDebitAccount.setAmount(BigDecimal.valueOf(100.00));

accounts.add(holdGoodsDebitAccount);

Account payableDebitAccount = new Account();

payableDebitAccount.setAccountCode(payableAccount);

payableDebitAccount.setDebitCredit(1);

payableDebitAccount.setAmount(BigDecimal.valueOf(100.00));

accounts.add(payableDebitAccount);

Account inventoryGoodsCreditAccount = new Account();

inventoryGoodsCreditAccount.setAccountCode(inventoryGoodsAccount);

inventoryGoodsCreditAccount.setDebitCredit(2);

inventoryGoodsCreditAccount.setAmount(BigDecimal.valueOf(100.00));

accounts.add(inventoryGoodsCreditAccount);

Account bankDepositCreditAccount = new Account();

bankDepositCreditAccount.setAcco