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各位老師好,已經(jīng)轉(zhuǎn)銷的壞賬準(zhǔn)備款項(xiàng)收回時(shí),為什么不沖回信用減值損失?
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平時(shí)計(jì)提壞賬準(zhǔn)備時(shí)計(jì)入信用減值損失,確認(rèn)損失后,用壞賬準(zhǔn)備轉(zhuǎn)銷應(yīng)收賬款,確認(rèn)損失后的應(yīng)收賬款后期收回的,我們先把轉(zhuǎn)銷的應(yīng)收賬款轉(zhuǎn)回,先不管之前確認(rèn)的信用減值損失,等期末對比本期應(yīng)計(jì)提的壞賬準(zhǔn)備后,再來調(diào)整信用減值損失部分的差額
2020 03/02 17:52
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84785030 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 03/02 18:00
哦,也就是說,如果當(dāng)月再?zèng)]有其它的壞賬準(zhǔn)備發(fā)生額時(shí),應(yīng)該多做一筆分錄沖回信用減值損失,對嗎?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 03/02 18:02
是的,就是這個(gè)意思的哦
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