问题已解决
借:預(yù)計負債 貸:存貨跌價準備 怎么理解
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你好,預(yù)計負債的定義就完全滿足負債的兩個基本條件:一是因過去事項而形成的現(xiàn)時義務(wù),二是結(jié)算該義務(wù)時預(yù)期會有經(jīng)濟資源流出企業(yè),是真正意義上的負何時確認預(yù)計負債,在邏輯上講有三個時點可用來確認準備:一是在企業(yè)管理部門意識到經(jīng)濟的流出在將來某個時候會發(fā)生預(yù)計負債;二是直到可以肯定企業(yè)將轉(zhuǎn)讓經(jīng)濟資源時確認預(yù)計負債;三是介于以兩個時點之間的某時點確認負債。
存貨應(yīng)當按照成本與可變現(xiàn)凈值孰低計量。存貨成本高于其可變現(xiàn)凈值的,應(yīng)當計提存貨跌價準備,計人當期損益。
2020 08/15 16:09
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2020 08/15 16:20
報告年度是借:資產(chǎn)減值損失貸:存貨跌價準備 資產(chǎn)負債表日事項調(diào)整時(等到產(chǎn)品生產(chǎn)或出售)借:預(yù)計負債 貸:存貨跌價準備嗎 想不通 為什么貸方是存貨跌價準備
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莊老師 
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2020 08/15 16:23
你好,產(chǎn)品生產(chǎn)或出售說明事實已經(jīng)存在,結(jié)轉(zhuǎn)到存貨跌價準備
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2020 08/15 16:29
那報告年度確認的時候 會計分錄是借:資產(chǎn)減值損失 貸:存貨跌價準備嗎 和借:預(yù)計負債貸:存貨跌價準備怎么鏈接
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莊老師 
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2020 08/15 16:36
你好,這個是那個題目的,你發(fā)給我看看題目的整體的意思
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2020 08/15 17:01
老師能看到題嗎
FAILED
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莊老師 
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2020 08/15 17:11
你好,已經(jīng)執(zhí)行合同的損失已經(jīng)實現(xiàn)的,預(yù)計負債就轉(zhuǎn)到存貨跌價準備,
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2020 08/15 17:20
那報告年度相關(guān)會計分錄怎么做
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2020 08/15 17:23
或者說 為什么轉(zhuǎn)存貨跌價準備 不是其他科目
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莊老師 
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2020 08/15 17:26
你好,這個實際是買了虧損價,實質(zhì)是按當時存貨跌價處理,所以轉(zhuǎn)入
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