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債務(wù)重組,債權(quán)怎樣寫(xiě)分錄? 什么時(shí)候用賬面價(jià), 什么時(shí)候用公允價(jià)
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債務(wù)重組以現(xiàn)金清償債務(wù)時(shí),債權(quán)人您參考如下賬務(wù)處理:
借:銀行存款
投資收益(企業(yè)會(huì)計(jì)準(zhǔn)則)/營(yíng)業(yè)外支出(小企業(yè)會(huì)計(jì)準(zhǔn)則)(借方差額)
壞賬準(zhǔn)備
貸:應(yīng)收賬款等
投資收益(企業(yè)會(huì)計(jì)準(zhǔn)則)/營(yíng)業(yè)外收入(小企業(yè)會(huì)計(jì)準(zhǔn)則)(貸方差額)
2022 08/21 21:04
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2022 08/21 21:12
什么時(shí)候用賬面價(jià), 什么時(shí)候用公允價(jià)
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2022 08/21 21:15
債務(wù)重組,債務(wù)人用商品(用公允價(jià),還是賬面價(jià)?)償還,應(yīng)收賬款用公允價(jià),還是賬面價(jià)
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2022 08/21 21:24
舉個(gè)例子,謝謝老師
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2022 08/21 21:25
以貨抵債,債權(quán)人的賬務(wù)處理您參考:
借:庫(kù)存商品等(放棄債權(quán)的公允價(jià)值+為取得資產(chǎn)的相關(guān)稅費(fèi))
應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)(一般納稅人取得專(zhuān)票時(shí))
壞賬準(zhǔn)備
投資收益(企業(yè)會(huì)計(jì)準(zhǔn)則)/營(yíng)業(yè)外支出(小企業(yè)會(huì)計(jì)準(zhǔn)則)(借方差額)
貸:應(yīng)收賬款等
銀行存款(支付相關(guān)稅費(fèi)、補(bǔ)價(jià)等;收到補(bǔ)價(jià)計(jì)入借方)
投資收益(企業(yè)會(huì)計(jì)準(zhǔn)則)/營(yíng)業(yè)外收入(小企業(yè)會(huì)計(jì)準(zhǔn)則)(貸方差額)
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