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老師講的是實(shí)際發(fā)生壞賬準(zhǔn)備,是借壞賬準(zhǔn)備,貸應(yīng)收賬款,不懂為什么在借方
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您可以根據(jù)規(guī)定進(jìn)行理解:壞賬準(zhǔn)備借方登記實(shí)際發(fā)生的不能收回的應(yīng)收賬款損失金額和沖銷金額,而貸方登記提取的壞賬準(zhǔn)備金額。
2020 03/23 15:09
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2020 03/23 15:22
謝謝老師,在實(shí)際發(fā)生壞賬準(zhǔn)備,不明白是貸方,應(yīng)收賬款,是表示的資產(chǎn)貸方減呢,還是負(fù)債貸方加呢
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2020 03/23 15:45
不用客氣,在實(shí)際發(fā)生壞賬時(shí),應(yīng)收賬款應(yīng)該是貸方,因?yàn)閼?yīng)收賬款是資產(chǎn)類科目,資產(chǎn)類科目是借方記增加貸方記減少。
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