问题已解决
借:壞賬準(zhǔn)備 貸:應(yīng)收賬款 請(qǐng)問(wèn)賬面余額怎么算呢?
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應(yīng)收賬款的賬面余額是指某一會(huì)計(jì)科目的賬面實(shí)際余額,不扣除作為該科目備抵的項(xiàng)目。
2021 07/29 14:18
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2021 07/29 14:30
老師,
借:壞賬準(zhǔn)備
貸:應(yīng)收賬款
會(huì)導(dǎo)致賬面余額的減少對(duì)嗎?
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麥子老師 
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2021 07/29 14:35
壞賬準(zhǔn)備與應(yīng)收賬款同時(shí)減少,不影響應(yīng)收賬款的賬面價(jià)值(應(yīng)收賬款賬面余額減少,壞賬準(zhǔn)備減少,減少金額相同)
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2021 07/29 14:50
老師
借:壞賬準(zhǔn)備
貸:應(yīng)收賬款
老師,應(yīng)收賬款的賬面余額是100,我現(xiàn)在有5元收不回來(lái)了,那么就是100-5=95,100和95作比較,那減少了5,所以就是賬面余額減少了,對(duì)嗎?
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麥子老師 
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2021 07/29 14:57
是的,同學(xué),你的理解是正確的。
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