问题已解决
未確認(rèn)融資費(fèi)用的攤銷如何理解?預(yù)計(jì)負(fù)債計(jì)提利息如何理解?
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你把未確認(rèn)融資費(fèi)用當(dāng)成應(yīng)付債券-利息調(diào)整,把長(zhǎng)期應(yīng)付款當(dāng)成應(yīng)付債券-本金來(lái)做就好了,原理都一樣,都是攤余成本和實(shí)際利率計(jì)算攤銷額
2021 09/05 17:44
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2021 09/05 17:45
預(yù)計(jì)負(fù)債計(jì)提利息,實(shí)務(wù)中企業(yè)欠別人錢了,按照合同條款要支付罰息,對(duì)方去上訴了,這時(shí)候你就要按照罰息條款去確認(rèn)預(yù)計(jì)負(fù)債了
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2021 09/05 19:45
老師,能不能給我講講你的原理?未確認(rèn)融資費(fèi)用的。王老師講的a+b_c
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2021 09/05 19:47
原理就是用你長(zhǎng)期應(yīng)付款期末余額減去未確認(rèn)融資費(fèi)用期末余額等于下期攤余成本,然后用這個(gè)數(shù)乘實(shí)際利率算出未確認(rèn)融資費(fèi)用攤銷金額。
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2021 09/05 19:52
未確認(rèn)融資費(fèi)用是長(zhǎng)期應(yīng)付款的備抵賬戶,長(zhǎng)期應(yīng)付款核算的是真實(shí)的欠別人的錢,我有時(shí)能想通,有時(shí)想不通。
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2021 09/06 00:09
長(zhǎng)期應(yīng)付款核算的是欠別人錢的終值,長(zhǎng)期應(yīng)付款減去未確認(rèn)融資費(fèi)用就是欠別人錢的現(xiàn)值,這里需要去學(xué)習(xí)一下財(cái)管的知識(shí)點(diǎn),財(cái)管學(xué)好了,這里就很簡(jiǎn)單
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