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應(yīng)收賬款以前不回來了,去年計(jì)提壞賬準(zhǔn)備,如何做賬?
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計(jì)提壞賬時(shí),借:資產(chǎn)減值損失,貸:壞賬準(zhǔn)備,應(yīng)收賬款收不回來了,借;壞賬準(zhǔn)備,貸;應(yīng)收賬款。
2018 11/20 22:14
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2018 11/20 22:36
老師,只計(jì)提了一部分壞賬準(zhǔn)備
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王雁鳴老師 
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2018 11/20 22:38
您好,是的,沒錯(cuò)的,但是實(shí)際發(fā)生壞賬時(shí),分錄就是這樣做的,等期末也計(jì)提時(shí),再補(bǔ)齊壞賬準(zhǔn)備的。
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2018 11/20 22:41
那如果沒計(jì)堤壞賬準(zhǔn)備?
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王雁鳴老師 
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2018 11/20 22:43
您好,如果沒計(jì)提的話,發(fā)生壞賬時(shí),借;營(yíng)業(yè)外支出-壞賬損失,貸:應(yīng)收賬款。
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