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小企業(yè)會(huì)計(jì)準(zhǔn)則下,沒(méi)有計(jì)提壞賬準(zhǔn)備,實(shí)際發(fā)生了怎么做分錄,
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速問(wèn)速答小企業(yè)會(huì)計(jì)準(zhǔn)則規(guī)定:“應(yīng)收及預(yù)付款項(xiàng)的壞賬損失應(yīng)當(dāng)于實(shí)際發(fā)生時(shí)計(jì)入營(yíng)業(yè)外支出,同時(shí)沖減應(yīng)收及預(yù)付款項(xiàng)?!辈恍栌?jì)提壞賬損失。
2019 12/10 12:05
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