问题已解决
老師,請問下我標(biāo)紅的地方為什么是再補(bǔ)提壞賬準(zhǔn)備呢?沒有看懂,謝謝啦
FAILED
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學(xué)員你好,這道題是抵消分錄,這個(gè)時(shí)候因?yàn)閭€(gè)別報(bào)表中已經(jīng)沒有該項(xiàng)應(yīng)收款了,因此個(gè)別報(bào)表分錄
借:壞賬準(zhǔn)備
貸:信用減值損失
而合并報(bào)表該項(xiàng)應(yīng)收已經(jīng)抵消,因此個(gè)別報(bào)表的分錄壞賬要沖銷
借:信用減值損失
貸:應(yīng)收賬款-壞賬準(zhǔn)備
2021 06/09 15:25
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2021 06/09 15:57
謝謝老師
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2021 06/09 16:11
不用客氣,有問題可以再次提問。
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