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老師,應(yīng)收賬款已計(jì)提壞賬之后又收回。收回是直接沖減應(yīng)收賬款,那壞賬準(zhǔn)備科目怎么處理呢
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你好,你還有其他的應(yīng)收賬款嗎?如果有的話(huà),這個(gè)計(jì)提的壞賬不用動(dòng),他還有以后需要計(jì)提的壞賬。
2023 05/11 10:41
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2023 05/11 10:43
壞賬準(zhǔn)備余額含這筆和其他已計(jì)提的,本年度沒(méi)有需要繼續(xù)計(jì)提的壞賬了。
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2023 05/11 10:44
你好,沒(méi)有計(jì)提的,你掛著就可以的。
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2023 05/11 10:45
那本月應(yīng)收賬款已經(jīng)減少了,壞賬準(zhǔn)備不應(yīng)該按照應(yīng)收賬款期末余額按照一定比例也減少么
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2023 05/11 10:46
你好,不用減少,因?yàn)槟氵€有其他的需要記題啊,在以后計(jì)題的時(shí)候就少記題就可以了。
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2023 05/11 10:47
做賬是這么做的,實(shí)際作戰(zhàn)中,你想紅沖你就紅沖。準(zhǔn)則里面是這么規(guī)定的。
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2023 05/11 10:48
因?yàn)檫@筆回款金額較大,以后計(jì)提少記,估計(jì)也得三五年才能差不多這個(gè)金額,沒(méi)事嗎?
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郭老師 
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2023 05/11 10:49
你好,是的,沒(méi)有關(guān)系的。
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2023 05/11 10:51
好的,謝謝
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2023 05/11 10:54
不用客氣,工作愉快。
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2023 05/11 11:27
老師 如果應(yīng)收賬款就這一筆,當(dāng)款項(xiàng)收回時(shí)壞賬準(zhǔn)備是不是就不用掛著了,需要直接沖減信用減值損失呀,不然應(yīng)收賬款余額不就是負(fù)數(shù)了么。是這么理解么?
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2023 05/11 11:32
是的,你計(jì)提的也紅沖了就可以了。
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