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對(duì)于確認(rèn)長(zhǎng)期收不回的壞賬,怎么入賬呢?
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確認(rèn)無(wú)法收回的壞賬:
借:壞賬準(zhǔn)備(確認(rèn)數(shù))
貸:應(yīng)收賬款--××公司
2019 03/22 15:53
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莊老師 
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2019 03/22 15:55
1.企業(yè)在提取壞賬準(zhǔn)備時(shí),應(yīng)借記“資產(chǎn)減值損失——計(jì)提壞賬準(zhǔn)備”賬戶(hù);貸記“壞賬準(zhǔn)備”賬戶(hù)。(1)如本期應(yīng)計(jì)提的壞賬準(zhǔn)備金額大于壞賬準(zhǔn)備賬面余額的,應(yīng)當(dāng)按其差額計(jì)提,借記“資產(chǎn)減值損失——計(jì)提壞賬準(zhǔn)備”賬戶(hù);貸記“壞賬準(zhǔn)備”賬戶(hù)。(2)如應(yīng)提取的壞賬準(zhǔn)備金額小于“壞賬準(zhǔn)備”賬面余額,應(yīng)按其差額作相反會(huì)計(jì)分錄,借記“壞賬準(zhǔn)備”賬戶(hù);貸記“資產(chǎn)減值損失——計(jì)提壞賬準(zhǔn)備”賬戶(hù)。
2.對(duì)于確實(shí)無(wú)法收回的應(yīng)收款項(xiàng),按管理權(quán)限報(bào)經(jīng)批準(zhǔn)后作為壞賬處理,轉(zhuǎn)銷(xiāo)應(yīng)收款項(xiàng),借記“壞賬準(zhǔn)備”賬戶(hù);貸記“應(yīng)收票據(jù)”、“應(yīng)收賬款”、“預(yù)付賬款”、“其他應(yīng)收款”、“長(zhǎng)期應(yīng)收款”等賬戶(hù)。
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84784989 
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2019 03/22 15:56
一直掛在壞賬準(zhǔn)備的科目嗎
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莊老師 
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2019 03/22 15:57
你好,不會(huì)的,借記“資產(chǎn)減值損失——計(jì)提壞賬準(zhǔn)備”賬戶(hù);貸記“壞賬準(zhǔn)備”賬戶(hù)
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84784989 
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2019 03/22 16:28
可以將壞賬直接計(jì)入當(dāng)期損益么?就是在期間費(fèi)用科目下設(shè)置二級(jí)明細(xì)科目壞賬準(zhǔn)備作為借方,貸方記其他應(yīng)收,這種做法可以嗎?
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莊老師 
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2019 03/22 16:34
你好,一般要先計(jì)提,
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