外向的帅哥：回复蒋飞老师 银行一般会发生那些业务？ 银行的会计好不好做啊？？

蒋飞老师：回复外向的帅哥主要业务：吸收存款，发放贷款，期末结算利息，收回贷款 … 好做的，不是太复杂的

外向的帅哥：回复蒋飞老师 嗯嗯，银行也属于纳税人吗？

蒋飞老师：回复外向的帅哥是的，银行也是企业或公司，也是纳税人的

外向的帅哥：回复蒋飞老师 那就按一般纳税人账务处理吗？

蒋飞老师：回复外向的帅哥是的，大部分是一般纳税人的

外向的帅哥：回复蒋飞老师 好的 谢谢

蒋飞老师：回复外向的帅哥您好，不客气，祝您学习进步，工作顺利，麻烦给个五星评价，老师回答您的问题将会更加用心，谢谢。

眼睛大的黄蜂：回复小雯子老师 一揽子交易实现合并，同一控制与非同一控制如何进行会计处理

小雯子老师：回复眼睛大的黄蜂你好！具体可以看看这个内容！ https://wjrsbu.smartapps.cn/zhihu/article?id=88307400&isShared=1&_swebfr=1&_swebFromHost=vivobrowser&bdswankey=vivobrowser%3A%2F%2Fswan%2FoFx3nbdDN6GWF3Vb0Wh7EDBMBxRTTcfe%2Fzhihu%2Farticle%3Fid%3D88307400%26oauthType%3Dsearch%26searchParams%3D%257B%2522failUrl%2522%253A%2522https%253A%252F%252Fzhuanlan.zhihu.com%252Fp%252F88307400%2522%252C%2522logParams%2522%253A%2522pu%253D%2524pu%2526baiduid%253D%2524baiduid%2526tcreq4log%253D1%2526isAtom%253D1%2526cyc%253D1%2526clk_info%253D%257B%255C%2522tplname%255C%2522%253A%255C%2522wenda_abstract%255C%2522%252C%255C%2522srcid%255C%2522%253A%255C%252228420%255C%2522%252C%255C%2522ivkStatus%255C%2522%253A%255C%2522new_ivk_success%255C%2522%252C%255C%2522type%255C%2522%253A%255C%2522xcx%255C%2522%252C%255C%2522naType%255C%2522%253A%255C%2522%255C%2522%252C%255C%2522ivkSource%255C%2522%253A%255C%2522h5_schema%255C%2522%252C%255C%2522jumpType%255C%2522%253A%255C%2522xcx%255C%2522%252C%255C%2522jumpId%255C%2522%253A110%252C%255C%2522xcx_path%255C%2522%253A%255C%2522%2525252Fzhihu%2525252Farticle%2525253Fid%2525253D88307400%255C%2522%252C%255C%2522xcx_id%255C%2522%253A%255C%2522oFx3nbdDN6GWF3Vb0Wh7EDBMBxRTTcfe%255C%2522%252C%255C%2522xcx_from%255C%2522%253A%255C%25221081008700000000%255C%2522%257D%2526lid%253D7410855663335408305%2526l%253D1%2526t%253Diphone%2526ref%253Dwww_iphone%2526from%253D1020761f%2526order%253D1%2526w%253D0_10_%25E4%25B8%2580%25E6%258F%25BD%25E5%25AD%2590%25E4%25BA%25A4%25E6%2598%2593%25E5%25AE%259E%25E7%258E%25B0%25E5%2590%2588%25E5%25B9%25B6%252C%25E5%2590%258C%25E4%25B8%2580%25E6%258E%25A7%25E5%2588%25B6%25E4%25B8%258E%25E9%259D%259E%25E5%2590%258C%25E4%25B8%2580%25E6%258E%25A7%25E5%2588%25B6%25E5%25A6%2582%25E4%25BD%2595%25E8%25BF%259B%25E8%25A1%258C%25E4%25BC%259A%25E8%25AE%25A1%25E5%25A4%2584%25E7%2590%2586%2526tj%253Dwenda_abstract_1_0_10_l%2526src%253Dhttps%2525253A%2525252F%2525252Fzhuanlan.zhihu.com%2525252Fp%2525252F88307400%2522%257D%26useTpl%3D1

云南―小幽：回复方老师 老师您好，确实发生差旅费，但是因为各种原因把车票丢失了，这个报销可以怎么处理，感谢感谢！

方老师：回复云南―小幽建议找交通费发票进行报销。

云南―小幽：回复方老师 谢谢老师！

方老师：回复云南―小幽不客气，祝生活愉快，工作顺利！

甘水鸿¹³⁵³⁵⁸⁵¹³⁴⁷：回复陈诗晗老师 老师，您能详细点吗？能把科目详细出来吗

陈诗晗老师：回复甘水鸿¹³⁵³⁵⁸⁵¹³⁴⁷收到款项 借 银行存款 贷 主营业务收入 应交税费 增值税 支付款项 借 主营业务成本 贷 银行存款

甘水鸿¹³⁵³⁵⁸⁵¹³⁴⁷：回复陈诗晗老师 老师，我看不懂，您们按照确认收入做一个分录，收到钱做一个分录，结转成本做一个分录吗？

陈诗晗老师：回复甘水鸿¹³⁵³⁵⁸⁵¹³⁴⁷是的，这就是收付实现制。只以收和付为准。

李老师：回复爱笑的流沙会计核算基础:权责发生制和收付实现制