当前位置:财税问题 >
實(shí)務(wù)
问题已解决
某企業(yè)期末應(yīng)收賬款賬戶借方余額為207000元,其所屬明細(xì)賬賬戶的借方余額合計為280000元,所屬明細(xì)賬戶貸方余額合計為73000,壞賬準(zhǔn)備賬戶貸方余額為1000,其中針對應(yīng)收賬款的壞賬準(zhǔn)備為680元,則該企業(yè)資產(chǎn)負(fù)債表中應(yīng)收賬款,項目的期末數(shù)應(yīng)是多少



答案是280000-680=279320
2016 04/12 09:44

曉月老師 

2016 04/12 08:03
如果該企業(yè)資產(chǎn)負(fù)債表中只有應(yīng)收帳款科目,沒有壞帳準(zhǔn)備科目的話,則該企業(yè)資產(chǎn)負(fù)債表中應(yīng)收帳款科目的的期末數(shù)應(yīng)是206000元

曉月老師 

2016 04/12 08:51
更進(jìn) : 如果資產(chǎn)負(fù)債表是預(yù)收帳款和應(yīng)收帳款分開列報的,就要分開填列,帳目才會看企業(yè)具體的情況
