当前位置:财税问题 >
實(shí)務(wù)
问题已解决
資產(chǎn)負(fù)債表應(yīng)收應(yīng)付重分類問題。資產(chǎn)負(fù)債表中預(yù)付賬款和應(yīng)付賬款的取數(shù)邏輯是怎么樣的?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
應(yīng)付賬款=“應(yīng)付賬款”明細(xì)期末貸方余額+“預(yù)付賬款”明細(xì)期末貸方余額
應(yīng)收賬款=“應(yīng)收賬款”明細(xì)期末借方余額+“預(yù)收賬款”明細(xì)期末借方余額-“壞賬準(zhǔn)備”
預(yù)收款項(xiàng)=“預(yù)收賬款”明細(xì)期末貸方余額+“應(yīng)收賬款”明細(xì)期末貸方余額
預(yù)付款項(xiàng)=“預(yù)付賬款”明細(xì)期末借方余額+“應(yīng)付賬款”明細(xì)期末借方余額(如有壞賬準(zhǔn)備要減去相應(yīng)的壞賬準(zhǔn)備)
2017 08/15 16:29
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2017 08/15 16:32
老師,比如我應(yīng)付賬款科目借方發(fā)生額100,貸方發(fā)生額80,那么我余額在借方20.預(yù)付賬款余額2為0.我的資產(chǎn)負(fù)債表應(yīng)付賬款和預(yù)付賬款怎么顯示?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2017 08/15 16:34
預(yù)付是20
![](/wenda/img/newWd/sysp_btn_eye.png)