当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,壞賬準(zhǔn)備里有個(gè)轉(zhuǎn)回,轉(zhuǎn)回是什么意思
![](https://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
你好,分錄如下:
計(jì)提壞賬準(zhǔn)備時(shí):
借:信用減值損失
貸:壞賬準(zhǔn)備
轉(zhuǎn)回壞賬:
借:壞賬準(zhǔn)備
貸:減用減值損失
2020 04/19 13:04
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/19 13:07
老師這個(gè)我知道,我的意思是轉(zhuǎn)回就是壞賬準(zhǔn)備計(jì)提多了的意思嗎
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 04/19 13:10
你好,轉(zhuǎn)回是指在應(yīng)收帳款的原值不發(fā)生改變的情況下,由于對(duì)其可回收性估計(jì)的改變而減少原先計(jì)提的準(zhǔn)備;
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 04/19 13:11
壞賬準(zhǔn)備轉(zhuǎn)回就是作計(jì)提壞賬準(zhǔn)備的相反分錄,當(dāng)減值跡象消失,應(yīng)收賬款重新收回,就要轉(zhuǎn)回相應(yīng)的壞賬準(zhǔn)備。
借:壞賬準(zhǔn)備
貸:信用減值損失
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/19 13:12
原來(lái)計(jì)提十萬(wàn),現(xiàn)在變八萬(wàn)了,兩萬(wàn)又變成應(yīng)收賬款了?
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 04/19 13:15
兩萬(wàn)又變成應(yīng)收賬款,最后收到為銀行存款,借銀行存款,貸應(yīng)收賬款
![](/wenda/img/newWd/sysp_btn_eye.png)