问题已解决
請問老師,我公司有一筆5筆未收回的應(yīng)收款項,經(jīng)和領(lǐng)導(dǎo)確認(rèn)無法再收回,準(zhǔn)備做壞賬處理。請問如何做會計分錄?還需要再寫個情況說明讓領(lǐng)導(dǎo)簽字嗎?
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請問老師,壞賬不是應(yīng)該:借:管理費(fèi)用-壞賬損失 貸:應(yīng)收賬款 嗎?為什么要把壞賬直接進(jìn)入營業(yè)外支出呢?
2023 10/25 16:38
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84785038 
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2023 10/25 16:43
好的,明白了,謝謝老師啦
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意思老師 
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2023 10/25 16:17
你好,分錄如下:
借:營業(yè)外支出
貸:應(yīng)收賬款
需要寫個說明,讓領(lǐng)導(dǎo)確認(rèn)做為附件。
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意思老師 
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2023 10/25 16:40
你好,現(xiàn)在賬上是應(yīng)收賬款的話,就不用計壞賬,直接沖減應(yīng)收賬款進(jìn)營業(yè)外支出。屬非正常損失。
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意思老師 
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2023 10/25 16:44
你好,不客氣,祝工作愉快
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