问题已解决
老師您好!轉(zhuǎn)銷無法收回的應(yīng)收賬款不會(huì)導(dǎo)致應(yīng)收賬款賬面減少嗎?為什么解析中A和 B都是貸應(yīng)收賬款,選B確不選A?
FAILED
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賬面價(jià)值=應(yīng)收賬面余額-壞賬準(zhǔn)備
比如 應(yīng)收賬款的期初賬面余額是10 壞賬準(zhǔn)備是5 則應(yīng)收賬款賬面價(jià)值是5
發(fā)生A選項(xiàng)的經(jīng)濟(jì)業(yè)務(wù) 即借壞賬2 貸應(yīng)收2
此時(shí)應(yīng)收賬款的賬面余額=10-2=8 壞賬準(zhǔn)備=5-2=3 應(yīng)收的賬面價(jià)值=8-3=5 仍然是5 不影響
2021 04/11 21:19
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2021 04/11 21:21
好的。明白了,謝謝老師!
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2021 04/11 21:26
不客氣的? 學(xué)習(xí)愉快
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