问题已解决
上年末壞賬準(zhǔn)備的余額小于本年確認(rèn)的壞賬損失部分,的分錄是什么?
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借:管理費(fèi)用——計(jì)提壞賬準(zhǔn)備
貸:壞賬準(zhǔn)備
補(bǔ)提壞賬準(zhǔn)備
2017 06/24 14:02
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84784992 
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2017 06/24 14:04
它的余額在什么方向?
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李愛文老師 
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2017 06/24 14:05
你說是壞賬準(zhǔn)備的余額嗎?是屬于貸方余額,抵減應(yīng)收賬款的科目
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2017 06/24 14:08
答案解析上說的是借方余額。
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李愛文老師 
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2017 06/24 14:17
壞賬準(zhǔn)備的余額都是貸方余額(如果解析說是借方余額,就是錯(cuò)的)
壞賬準(zhǔn)備最多只是0,也就是全部抵完了
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