问题已解决
發(fā)生應(yīng)收賬款的時候 借:應(yīng)收賬款10 ,貸:主營業(yè)務(wù)收入 , 應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額) 這個時候,應(yīng)收賬款賬面余額10 計提壞賬準(zhǔn)備的時候 借:信用減值損失10,貸:壞賬準(zhǔn)備10 這個時候,應(yīng)收賬款賬面余額10,賬面價值0 實(shí)際發(fā)生壞賬損失的時候 借:壞賬準(zhǔn)備10,貸:應(yīng)收賬款 10 這個時候,應(yīng)收賬款賬面余額 0,賬面價值0 老師,是這么回事嗎?
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賬面價值=賬面余額-壞賬,實(shí)際發(fā)生損失時,壞賬減少10,變?yōu)?,賬面余額減少10,變?yōu)?,0-0還是0
2021 03/20 22:56
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2021 03/21 08:08
實(shí)際發(fā)生壞賬時
借:壞賬準(zhǔn)備 10
貸:應(yīng)收賬款 10
應(yīng)收賬款賬面余額因?yàn)槭詹换貋砹?,本來?0,然后在減10,就是10-10=0,對吧?
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2021 03/21 09:09
是的,壞賬沒了,應(yīng)收也沒了
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2021 03/21 09:18
實(shí)際發(fā)生壞賬時
借:壞賬準(zhǔn)備 10
貸:應(yīng)收賬款 10
老師,就是賬面價值呢?是不變的?怎么算的呢?
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2021 03/21 10:22
都沖銷了賬面價值零
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2021 03/21 10:37
老師,是怎么算的?
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代老師 
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2021 03/21 22:26
應(yīng)收賬款壞賬準(zhǔn)備原來里邊都有數(shù),現(xiàn)在應(yīng)收賬款減少10應(yīng)收賬款里頭余額為零了,壞賬準(zhǔn)備也沖銷了,所以說他這筆賬,最終結(jié)果還是零。
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