问题已解决
資產(chǎn)負(fù)債表中各個(gè)項(xiàng)目的期末數(shù)應(yīng)根據(jù)各賬戶的發(fā)生額直接或計(jì)算填列。這句話哪里錯(cuò)了
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您好,按余額呢
(一)根據(jù)總賬科目余額直接填列;(二)根據(jù)總賬科目余額計(jì)算填列。(三)根據(jù)明細(xì)科目的余額計(jì)算填列。(四)根據(jù)總賬科目和明細(xì)科目余額分析計(jì)算填列。(五)根據(jù)科目余額減去其備抵項(xiàng)目后的凈額填列。并非都可以根據(jù)總賬賬戶的期末余額直接填列。如資產(chǎn)類的貨幣資金項(xiàng)目,根據(jù)“現(xiàn)金”.“銀行存款”.“其他貨幣資金”科目的期末余額合計(jì)填列。
2024 05/26 16:01
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