问题已解决
老師這個為什么不用減去5000呀
FAILED
FAILED



您好,計提壞賬準備后就是應收賬款余額*損失率計算的,確認減值時 用應收賬款余額*損失率 減 賬上已有的壞賬準備金額
2023 05/27 15:29

84785044 

2023 05/27 15:31
所以這個題目是選B嗎

84785044 

2023 05/27 15:32
老師是這樣嗎800000—(800000X0.05—5000)?

廖君老師 

2023 05/27 15:45
您好啊,不好意思,剛才價值著睡著了,80000*(1-5%)

84785044 

2023 05/27 15:47
為什么不用減5000

廖君老師 

2023 05/27 15:48
您好啊,因為計提確認減值時 用應收賬款余額*損失率 減 賬上已有的壞賬準備金額,最終壞賬準備金額就是應收賬款余額*損失率

84785044 

2023 05/27 16:30
就是這個應收賬款已經(jīng)減過了壞賬準備金額嗎

廖君老師 

2023 05/27 16:33
您好,是期末計提壞賬準備時,這個金額已經(jīng)減過了(賬上已有的)壞賬準備金額
