问题已解决
18. 下列各項(xiàng)中.會(huì)引起期末應(yīng)收賬款賬面價(jià)值發(fā)生變化的有( ) A.確認(rèn)實(shí)際發(fā)生的壞賬 B.收回已轉(zhuǎn)銷的壞賬 C.計(jì)提應(yīng)收賬款壞賬準(zhǔn)備 D.沖銷多提的壞賬準(zhǔn)備 題目筆記 糾錯(cuò) 隱藏答案 收藏 參考答案:BCD 我的答案:BC 應(yīng)收賬款的賬面價(jià)值等于應(yīng)收賬款的賬面余額減去壞賬準(zhǔn)備后的余額,確認(rèn)實(shí)際發(fā)生的壞賬,借記\"壞賬準(zhǔn)備\"科目,貸記\"應(yīng)收賬款\"科目,應(yīng)收賬款賬面價(jià)值不變,選項(xiàng)A錯(cuò)誤;收回已轉(zhuǎn)銷的壞賬,應(yīng)先借記\"應(yīng)收賬款\"科目,貸記\"壞賬準(zhǔn)備\"科目,再借記\"銀行存款\"等科目,貸記\"應(yīng)收賬款\"科目,使壞賬準(zhǔn)備金額增加,則應(yīng)收賬款的賬面價(jià)值減少;計(jì) D?
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