问题已解决
老師請(qǐng)問(wèn)資產(chǎn)負(fù)債表里面應(yīng)收賬款是負(fù)數(shù)要怎么調(diào)成正數(shù)
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你好,資產(chǎn)負(fù)債表里面應(yīng)收賬款是負(fù)數(shù),需要調(diào)整到預(yù)收賬款欄次填寫
應(yīng)付賬款=“應(yīng)付賬款”明細(xì)期末貸方余額+“預(yù)付賬款”明細(xì)期末貸方余額
應(yīng)收賬款=“應(yīng)收賬款”明細(xì)期末借方余額+“預(yù)收賬款”明細(xì)期末借方余額-“壞賬準(zhǔn)備”
預(yù)收款項(xiàng)=“預(yù)收賬款”明細(xì)期末貸方余額+“應(yīng)收賬款”明細(xì)期末貸方余額
預(yù)付款項(xiàng)=“預(yù)付賬款”明細(xì)期末借方余額+“應(yīng)付賬款”明細(xì)期末借方余額(如有壞賬準(zhǔn)備要減去相應(yīng)的壞賬準(zhǔn)備)
2021 05/17 14:30
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