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老師,公司已經(jīng)給對(duì)方公司開(kāi)具了發(fā)票,對(duì)方公司給了部分貨款,剩余的貨款由于各種原因無(wú)法要回,這要怎么平賬?還是一直掛賬呢?
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你好,同學(xué),可以先計(jì)提壞賬準(zhǔn)備,如果確實(shí)無(wú)法收回并經(jīng)領(lǐng)導(dǎo)同意后可以做壞賬核銷(xiāo)。
2024 07/14 18:11
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2024 07/14 18:16
老師這個(gè)分錄怎么寫(xiě)呢?
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2024 07/14 18:18
計(jì)提壞賬準(zhǔn)備時(shí)
借:信用減值損失
貸:壞賬準(zhǔn)備
核銷(xiāo)壞賬時(shí)
借:壞賬準(zhǔn)備
貸:應(yīng)收賬款
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2024 07/14 18:24
老師,我們是小企業(yè)會(huì)計(jì)準(zhǔn)則,沒(méi)有信用減值損失科目,要怎么寫(xiě)?
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小敏敏老師 
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2024 07/14 18:42
借:營(yíng)業(yè)外支出
貸:應(yīng)收賬款
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