问题已解决
應(yīng)收票據(jù)有發(fā)生壞賬的風(fēng)險(xiǎn),一般企業(yè)應(yīng)對(duì)其計(jì)提壞賬準(zhǔn)備。正確還是錯(cuò)的,詳細(xì)解釋。
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彈涂魚831
2012-10-25 · TA獲得超過1809個(gè)贊
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不正確 一般票據(jù)還是比較靠譜的,因?yàn)樵谖覈?guó),開具票據(jù)是必須有真實(shí)的交易,并預(yù)存一定比例的保證金,才能開具,并且經(jīng)過銀行審核,很對(duì)匯票還有銀行的承兌,加上了銀行的信用,發(fā)生不能兌現(xiàn)的情況是比較少的,除非有特別的情況發(fā)生,一般不提壞帳,一般企業(yè)會(huì)對(duì)應(yīng)收帳款提壞帳
2021 04/05 16:28
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2021 04/06 00:15
那企業(yè)應(yīng)收債務(wù)的利息在應(yīng)收賬款科目核算,也是錯(cuò)的嘍?
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2021 04/06 00:15
計(jì)入應(yīng)收利息?
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2021 04/06 08:19
對(duì)的同學(xué),你的理解是正確的
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2021 04/06 08:20
但是我不太懂解釋理由
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2021 04/06 08:20
可以說下咩 一會(huì)要給同學(xué)講評(píng),對(duì)于怎么解釋不太會(huì)說
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2021 04/06 08:25
同學(xué),我重新回答下你的問題,還是計(jì)入財(cái)務(wù)費(fèi)用 ——利息的哈
逾期應(yīng)收賬款就是指在約定的賬面應(yīng)收回日期到期之后,仍然沒有賬面現(xiàn)金流入的應(yīng)收帳款。
如果合同中有規(guī)定逾期支付利息,那么應(yīng)該沖財(cái)務(wù)費(fèi)用。
借:銀行存款
貸:應(yīng)收賬款
財(cái)務(wù)費(fèi)用--利息
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