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老師,老師講的應(yīng)收賬款不是根據(jù)明細(xì)賬科目計(jì)算填列嗎,這里為什么又是根據(jù)總賬科目減去備抵科目填寫?
FAILED
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你好,這里沒有寫是根據(jù)總賬科目減去備抵科目填寫,
應(yīng)收賬款=“應(yīng)收賬款”所屬各明細(xì)賬借方余額+“預(yù)收賬款”所屬各明細(xì)賬借方余額-“壞賬準(zhǔn)備”貸方余額
2020 04/11 21:02
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2020 04/11 21:03
資產(chǎn)負(fù)債表里的“應(yīng)收賬款”=應(yīng)該收帳款明細(xì)帳借方余額+預(yù)收帳款明細(xì)帳借余額-應(yīng)收帳款減值準(zhǔn)備。
應(yīng)收賬款項(xiàng)目應(yīng)根據(jù)應(yīng)收賬款所屬明細(xì)科目的借方余額合計(jì)數(shù)+預(yù)收賬款所屬明細(xì)科目借方余額合計(jì)數(shù)-計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列。
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