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收回已轉(zhuǎn)銷的應(yīng)收賬款會(huì)導(dǎo)致賬面價(jià)值的減少;應(yīng)收賬款的賬面價(jià)值=應(yīng)收賬款的賬面余額-壞賬準(zhǔn)備的余額;收回已轉(zhuǎn)銷的應(yīng)收賬款時(shí),借記應(yīng)收賬款,貸記壞賬準(zhǔn)備,同時(shí),借記銀行存款,貸記應(yīng)收賬款。應(yīng)收賬款借貸雙方均登記相同的金額,相互抵銷,應(yīng)收賬款賬面余額不變,但壞賬準(zhǔn)備增加,則會(huì)減少應(yīng)收賬款賬面價(jià)值
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速問(wèn)速答是的,壞賬準(zhǔn)備增加,會(huì)減少應(yīng)收賬款賬面價(jià)值啊
2021 10/29 11:33
閱讀 2019