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老師,麻煩幫我看看下邊負(fù)債表,沒平的原因
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您好,好的,這個(gè)表和科目余額表發(fā)一下可以么,
2024 03/29 15:39
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2024 03/29 15:48
老師,因?yàn)閬聿患白鲑~,手動(dòng)做的資產(chǎn)負(fù)債表
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2024 03/29 15:49
朋友,表格發(fā)一下哈,期初和期末都要的
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2024 03/29 15:49
直接引用的最近一次的資產(chǎn)負(fù)債表數(shù)據(jù)增減的,但是我剛剛突然發(fā)現(xiàn)最近的那個(gè)資產(chǎn)負(fù)債表的流動(dòng)資產(chǎn)合計(jì)根本不等于他的明細(xì)項(xiàng)之和,是不是就代表哪怕我做對了,也不會相等?
FAILED
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2024 03/29 15:51
您好,需要核算科目余額表才知道哪個(gè)科目數(shù)據(jù)不對了
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2024 03/29 15:53
老師,如果上個(gè)月的資產(chǎn)負(fù)債表的流動(dòng)資產(chǎn)合計(jì)≠它的明細(xì)項(xiàng)之和,是不是就代表上個(gè)月的表是錯(cuò)的,我引用他的數(shù)據(jù)哪怕做對了也不會相等?
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2024 03/29 16:01
您好,不一定的,這個(gè)往來科目的列示有可能 是重分類的
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2024 03/29 17:21
重分類是什么意思?
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2024 03/29 17:21
您好,您看哈
資產(chǎn)負(fù)債表中可能存在重分類的科目有:應(yīng)收賬款與預(yù)收賬款;應(yīng)付賬款與預(yù)付賬款;其他應(yīng)收款與其他應(yīng)付款?
“應(yīng)收賬款”=應(yīng)收賬款所屬明細(xì)科目的借方余額合計(jì)數(shù)+預(yù)收賬款所屬明細(xì)科目借方余額合計(jì)數(shù)一計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列;??
“預(yù)收款項(xiàng)”=應(yīng)收賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)收賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列;??
“應(yīng)付賬款”=應(yīng)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列;??
“預(yù)付款項(xiàng)”=根據(jù)應(yīng)付賬款所屬明細(xì)科目借方余額合計(jì)數(shù)+預(yù)付賬款所屬明細(xì)科目借方余額合計(jì)數(shù)計(jì)算填列;??
“其他應(yīng)收款”=根據(jù)其他應(yīng)收款明細(xì)科目借方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目借方余額合計(jì)數(shù)一計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列;??
“其他應(yīng)付款”=根據(jù)其他應(yīng)收款明細(xì)科目貸方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列。
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