问题已解决
固定資產(chǎn)清理是固定資產(chǎn)什么科目,借方表示什么?
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固定資產(chǎn)清理”是資產(chǎn)類賬戶借方登記固定資產(chǎn)轉(zhuǎn)入清理的凈值和清理過程中發(fā)生的費用;貸方登記出售固定資產(chǎn)的取得的價款、殘料價值和變價收入
2020 05/18 16:46
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2020 05/19 13:08
資產(chǎn)負(fù)債表中,遞延收益和預(yù)付賬款分別代表什么?
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2020 05/19 15:20
遞延收益是指企業(yè)尚待確認(rèn)的收入或收益,也即暫時未確認(rèn)的收益,包括尚待確認(rèn)的勞務(wù)收入和未實現(xiàn)融資收益等
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2020 05/19 15:20
預(yù)付賬款是指企業(yè)按照購貨合同的規(guī)定,預(yù)先以貨幣資金或貨幣等價物支付供應(yīng)單位的款項。
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