问题已解决
請老師幫忙具體解析下,謝謝
FAILED
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同學(xué)你好,收回已確認壞賬的應(yīng)收賬款時,借應(yīng)收賬款,貸壞賬準備,所以收回時候壞賬準備已經(jīng)有11萬,年底余額需要15萬,需要計提4萬元。
2022 06/24 20:56
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2022 06/24 20:59
老師您好,請問收回時不需要借壞賬準備,貸信用減值損失嗎?
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2022 06/24 21:05
信用減值損失不是收回已核銷的壞賬時沖減的,而是在期末根據(jù)應(yīng)付及其壞賬準備再決定是否沖減。己確認壞賬后期收回的,把轉(zhuǎn)銷的應(yīng)收賬款轉(zhuǎn)回后,先不管之前確認的信用減值損失,等期末對比本期應(yīng)計提的壞賬準備后,再來調(diào)整信用減值損失部分的差額。
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2022 06/24 21:14
謝謝老師解答
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2022 06/24 21:37
不客氣,祝學(xué)習(xí)順利
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