问题已解决
明明是計(jì)提減值準(zhǔn)備,不就是減值準(zhǔn)備增加嗎,減值準(zhǔn)備增加不是在貸方嗎?怎么會(huì)在借方??
FAILED
FAILED
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同學(xué)你好,計(jì)提時(shí),減值準(zhǔn)備是在貸方
借,資產(chǎn)減減值損失
貸,無形資產(chǎn)減值準(zhǔn)備
現(xiàn)在是將已經(jīng)計(jì)提減值準(zhǔn)備的無形資產(chǎn)出售,所以當(dāng)初計(jì)提減值準(zhǔn)備金額需要從相反的方向轉(zhuǎn)出;就是從借方轉(zhuǎn)出,就是說現(xiàn)在做的不是計(jì)提的分錄;
2020 09/02 10:37
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