问题已解决
老師,請問一下判斷題的第五題怎么理解呀
FAILED
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收回已轉(zhuǎn)銷的應(yīng)收賬款,
借:應(yīng)收賬款,貸:壞賬準(zhǔn)備,
同時,借:銀行存款等,貸:應(yīng)收賬款。
應(yīng)收賬款一借一貸
但壞賬準(zhǔn)備是備抵賬戶 使應(yīng)收賬款賬面價值減少
2021 03/20 09:29
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2021 03/20 09:30
應(yīng)收帳款賬面價值和科目余額有什么聯(lián)系與區(qū)別呢
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2021 03/20 09:34
在無壞帳準(zhǔn)備的情況下,應(yīng)收帳款帳面價值=應(yīng)收帳款帳面余額。
在有壞帳準(zhǔn)備的情況下,應(yīng)收帳款帳面價值=應(yīng)收帳款帳面余額 - 應(yīng)收帳款壞帳準(zhǔn)備
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2021 03/20 09:35
好的謝謝老師
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朱立老師 
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2021 03/20 09:36
不客氣的 學(xué)習(xí)愉快
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