问题已解决
資產(chǎn)負債表年初余額中,應(yīng)收和預收,應(yīng)付和預付怎么取數(shù)
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應(yīng)付賬款=“應(yīng)付賬款”明細期末貸方余額+“預付賬款”明細期末貸方余額
應(yīng)收賬款=“應(yīng)收賬款”明細期末借方余額+“預收賬款”明細期末借方余額-“壞賬準備”
預收款項=“預收賬款”明細期末貸方余額+“應(yīng)收賬款”明細期末貸方余額
預付款項=“預付賬款”明細期末借方余額+“應(yīng)付賬款”明細期末借方余額(如有壞賬準備要減去相應(yīng)的壞賬準備)
2018 03/01 13:09
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