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請(qǐng)問老師資產(chǎn)負(fù)債表里預(yù)付款項(xiàng)期末數(shù)據(jù)是怎么算出來的啊?
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這個(gè)預(yù)付賬款的金額是根據(jù)應(yīng)付賬款和預(yù)付賬款明細(xì)科目的貸方余額計(jì)算出來的。
2021 12/17 16:38
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84784973 
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2021 12/17 18:50
預(yù)付賬款不應(yīng)該是借方預(yù)付款+借方應(yīng)付款嗎?
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2021 12/17 20:50
哦,不好意思,不好意思,是應(yīng)付賬款的借方余額加上預(yù)付賬款的借方余額。應(yīng)付賬款的金額才是應(yīng)付賬款的貸方余額加預(yù)付賬款的貸方余額。
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