问题已解决
計提存貨跌價準備的會計分錄 借:資產(chǎn)減值損失 貸:存貨跌價準備 請問,這個會計分錄怎么理解,會計分錄是怎么寫出來的,看題目按照哪種思路寫分錄?謝謝
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你好,計提存貨跌價準備的時候,會導(dǎo)致資產(chǎn)減值損失增加,而資產(chǎn)減值損失增加計入借方核算。
同時會導(dǎo)致??存貨跌價準備 增加,存貨跌價準備增加計入貸方核算?
2022 04/23 17:29
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2022 04/23 17:34
資產(chǎn)減值損失屬于損益類科目的費用,增加記借方;存貨跌價準備是備抵科目,為什么要用這個科目?
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2022 04/23 17:34
你好,這個就是賬務(wù)處理的規(guī)定了(個人建議你去對存貨跌價賬務(wù)處理做相應(yīng)的學(xué)習(xí))
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2022 04/23 17:37
請問什么時候才用備抵科目做分錄呢?
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2022 04/23 17:38
你好
什么時候用備抵科目:比如計提壞賬準備,計提折舊,無形資產(chǎn)攤銷,存貨跌價,固定資產(chǎn)減值等。
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