问题已解决
老師您好!請問(1)(2)(3)題怎么做?我感覺是錯的,我后面算的壞賬準(zhǔn)備為零。
FAILED
FAILED
FAILED
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(1)借:信用減值損失?5000
? ? 貸:壞賬準(zhǔn)備?5000
(2)確認(rèn)壞賬時
借:壞賬準(zhǔn)備 6000
貸:應(yīng)收賬款 6000
稍等,后面我繼續(xù)寫
2024 03/28 20:23
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Lucky劉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 03/28 20:34
(2)2022年年未計提壞賬準(zhǔn)備時:當(dāng)前壞賬準(zhǔn)備的余額是借方1000,根據(jù)應(yīng)收賬款余額1200000元,壞賬準(zhǔn)備應(yīng)該有貸方1200000x0.5%=6000,所以應(yīng)計提6000+6000-5000=7000
借:信用減值損失?7000
? ? 貸:壞賬準(zhǔn)備7000
(3)核銷又收回,
借:應(yīng)收賬款 5000
貸:壞賬準(zhǔn)備5000
借:銀行存款 5000
貸:應(yīng)收賬款 5000
壞賬準(zhǔn)備貸方應(yīng)=1300000*0.5%=6500 ??
所以沖回4500
借:壞賬準(zhǔn)備 4500
貸:信用減值損失 4500
?
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