问题已解决
你好,老師,合同負債和預付賬款有什么區(qū)別,什么時候用合同負債,什么時候用預付賬款
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你好,同學。
合同負債是新準則后個科目,合同負債是指你 提前收到了人家的款項,承擔了一項潛在要歸還相關履約義務的負債。
2020 04/22 11:29
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2020 04/22 11:36
那預收賬款呢
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2020 04/22 11:39
預收是提前收到了人家的款項,這是屬于沒有確定 是哪項履約義務。就通過預收處理
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2020 04/22 12:08
也就是說,符合收入確認條件的提前收款計入合同負債,沒有明確屬于哪項履約義務,計入預收賬款?對嗎
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2020 04/22 12:15
是的,可以這樣理解的
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