问题已解决
最后的壞賬準(zhǔn)備余額應(yīng)該是8000*0.5等于400,期初得壞賬準(zhǔn)備加減當(dāng)期發(fā)生的,最后壞賬余額是400然后差額就是當(dāng)期應(yīng)該計(jì)提得不應(yīng)該是這樣嘛!
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我好,期初壞賬準(zhǔn)備余額+本期計(jì)提的壞賬準(zhǔn)備-結(jié)轉(zhuǎn)的壞賬準(zhǔn)備=期末壞轉(zhuǎn)賬準(zhǔn)備余額
2021 09/18 16:45
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張壹老師 
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2021 09/18 16:45
你好,期初壞賬準(zhǔn)備余額+本期計(jì)提的壞賬準(zhǔn)備-結(jié)轉(zhuǎn)的壞賬準(zhǔn)備=期末壞轉(zhuǎn)賬準(zhǔn)備余額
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2021 09/18 16:55
最后壞賬準(zhǔn)備的賬面余額不應(yīng)該是應(yīng)收賬款乘以5%嗎?
FAILED
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2021 09/18 16:56
老師說(shuō)的這個(gè)公式我知道,但是這種題應(yīng)該怎么解法?
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張壹老師 
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2021 09/18 17:03
你好,按我的公司算出是這樣的.5600*5%+370-(300+50)=400
你這個(gè)是按期末余額倒退本期壞賬準(zhǔn)備的計(jì)提金額,是一樣的結(jié)果
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2021 09/18 17:41
應(yīng)收賬款減值對(duì)當(dāng)期利潤(rùn)總額的影響不就是計(jì)提壞賬準(zhǔn)備的金額嗎?這個(gè)題我不會(huì)做,麻煩詳細(xì)解答一下唄!
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張壹老師 
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2021 09/18 17:44
你好,應(yīng)收賬款減值就是計(jì)提壞賬準(zhǔn)備,對(duì)當(dāng)期利潤(rùn)有影響,你提壞賬準(zhǔn)備了,你的利潤(rùn)就減少了。本題題本期提壞賬準(zhǔn)備370萬(wàn),利潤(rùn)就減少370萬(wàn)
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2021 09/18 17:52
這個(gè)明白了,但是還有一個(gè)問(wèn)題,收回已核銷(xiāo)的壞賬50為什么不是加,而是減呢?收回來(lái)壞賬準(zhǔn)備的金額不就是加回來(lái)了嗎?
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張壹老師 
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2021 09/19 10:14
你好,已收回的壞賬要沖銷(xiāo)掉你計(jì)提的壞賬,就是減哈
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2021 09/19 11:44
收回壞賬分錄? ?借? 銀行存款
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?貸 應(yīng)收賬款
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 借? 應(yīng)收賬款
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?貸? 壞賬準(zhǔn)備
? ? ?壞賬準(zhǔn)備貸方增加所以是加? ?我寫(xiě)的對(duì)不
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2021 09/19 13:10
你好,沖回壞賬
借:壞賬準(zhǔn)備
貸:信用減值損失
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