问题已解决
請問老師這兩道題具體的詳細(xì)分錄應(yīng)該怎樣寫
FAILED
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學(xué)員,您好!
2.13 賒銷時(shí),借:應(yīng)收賬款1392 貸:主營業(yè)務(wù)收入 應(yīng)交稅費(fèi)–應(yīng)交增值稅(銷項(xiàng)稅額)
收回應(yīng)收賬款時(shí),借:銀行存款200 貸:應(yīng)收賬款 200
2021 11/18 12:23
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2021 11/18 12:24
已核銷的壞賬準(zhǔn)備以后又收回時(shí):
借:應(yīng)收賬款 10
貸:壞賬準(zhǔn)備 10
借:銀行存款 10
貸:應(yīng)收賬款 10
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2021 11/18 12:34
計(jì)提壞賬準(zhǔn)備時(shí),(2320+1392-200)×10%–23210%-10=109.2
借:信用減值損失 109.2
貸:壞賬準(zhǔn)備 109.2
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2021 11/18 12:49
2.14 收回已核銷的壞賬準(zhǔn)備時(shí),
借:應(yīng)收賬款 1
貸:壞賬準(zhǔn)備 1
借:銀行存款 1
貸:應(yīng)收賬款 1
經(jīng)評估減值時(shí),500-488-10-1=1
借:資產(chǎn)減值損失 1
貸:壞賬準(zhǔn)備 1
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2021 11/18 13:04
好的!謝謝老師辛苦了!
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2021 11/18 13:10
老師在請問一下 這道題是不是
借 壞賬準(zhǔn)備
貸 信用減值損失
FAILED
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2021 11/18 13:42
你好!是的,200-190-12=-2,多計(jì)提了壞賬準(zhǔn)備,要轉(zhuǎn)回2萬。
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2021 11/18 13:45
好的謝謝老師!
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2021 11/18 14:18
不客氣,記得點(diǎn)一下結(jié)束問題和五星好評哦
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