问题已解决
應(yīng)收票據(jù)和預(yù)付賬款能不能計(jì)提減值準(zhǔn)備



應(yīng)收票據(jù)本身不計(jì)提壞賬準(zhǔn)備,當(dāng)應(yīng)收票據(jù)的可收回性不確定時(shí),應(yīng)當(dāng)轉(zhuǎn)入應(yīng)收賬款后再計(jì)提壞賬準(zhǔn)備。一般情況下,預(yù)付賬款不應(yīng)當(dāng)計(jì)提壞賬準(zhǔn)備,如果有確鑿證據(jù)表明預(yù)付賬款已經(jīng)無望再收到所購貨物時(shí),應(yīng)將原計(jì)入預(yù)付賬款的金額轉(zhuǎn)入其他應(yīng)收款,并計(jì)提壞賬準(zhǔn)備。
2022 08/29 17:16
