问题已解决
資產(chǎn)減值損失說的是科目發(fā)生額,是不應(yīng)該選b
FAILED
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你好!
好的,我看一下。
2021 08/21 12:58
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蔣飛老師 
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2021 08/21 13:37
理理思路:
2020年年初已計提的存貨跌價準備4萬元,2020年上半年度售出該項存貨時結(jié)轉(zhuǎn)存貨跌價準備2萬元,沖減主營業(yè)務(wù)成本2萬元,同時,中期末又計提存貨跌價準備1萬元;2020年下半年度售出該項存貨時又結(jié)轉(zhuǎn)存貨跌價準備2萬元,沖減主營業(yè)務(wù)成本2萬元,而至年末時,由于存貨不再減值,則尚應(yīng)沖減存貨跌價準備1萬元,故2020年累計計入資產(chǎn)減值損失的發(fā)生額是-5
余額為0
FAILED
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2021 08/21 14:13
老師,你好,發(fā)生額不應(yīng)該是-4么,期初是4期末余額才能是0
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2021 08/21 14:33
4是19年的期末余額或者說是20年的期初余額。
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蔣飛老師 
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2021 08/21 14:33
這題實際上是考會計記賬業(yè)務(wù)(考的是明細賬)
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