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今年應(yīng)收賬款計(jì)提壞賬,匯繳是調(diào)增了。如果到了第二年壞賬全部收回了,那匯繳是調(diào)減嗎?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
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是的,需要調(diào)減的
2019 05/23 11:34
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 05/23 13:12
那今年計(jì)提壞帳分錄怎么做?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/23 13:15
企業(yè)會(huì)計(jì)準(zhǔn)則做賬嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 05/23 13:16
嗯嗯
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/23 13:21
借信用減值損失貸壞賬準(zhǔn)備
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 05/23 13:34
那第二年,確認(rèn)了壞帳,借壞帳準(zhǔn)備 貸應(yīng)收賬款
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/23 13:38
是的,分錄是這么做的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 05/23 13:43
那壞帳消失了,貨款也收到了。分錄:借 壞帳準(zhǔn)備 貸 資產(chǎn)減值損失
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/23 13:46
確認(rèn)壞賬的也要紅沖
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 05/23 13:47
什么意思?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/23 13:54
借應(yīng)收貸壞賬準(zhǔn)備也需要紅沖
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 05/23 14:05
哦哦,明白了
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/23 14:39
不用客氣的,
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