问题已解决
公司內(nèi)賬,年末怎么計提壞賬準(zhǔn)備和存貨跌價準(zhǔn)備
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你好
當(dāng)期應(yīng)計提的壞賬準(zhǔn)備=當(dāng)期按應(yīng)收款項計算應(yīng)提壞賬準(zhǔn)備金額-(或+)“壞賬準(zhǔn)備”科目的貸方(或借方)余額。
企業(yè)計提壞賬準(zhǔn)備時:借:資產(chǎn)減值損失—計提的壞賬準(zhǔn)備 貸:壞賬準(zhǔn)備
如果有發(fā)生存貨跌價
借:資產(chǎn)減值損失 貸;存貨跌價準(zhǔn)備
2018 01/07 15:54
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