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老師在資產(chǎn)負(fù)債表中:合同結(jié)算取值是取月末余額嗎?如果是借方余額歸集到合同資產(chǎn)科目,合同結(jié)算貸方余額歸集到合同負(fù)債里,那么資產(chǎn)負(fù)債表中合同負(fù)債與合同資產(chǎn)公式怎么設(shè)置?在資產(chǎn)負(fù)債表中,公式只能去月末余額
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同學(xué)你好,簡(jiǎn)化處理在資產(chǎn)負(fù)債表中:合同結(jié)算取值是取月末余額,如果是借方余額歸集到合同資產(chǎn)項(xiàng)目,合同結(jié)算貸方余額歸集到合同負(fù)債里,那么資產(chǎn)負(fù)債表中合同資產(chǎn)公式,設(shè)置為取合同結(jié)算借方余額,合同負(fù)債設(shè)置為取合同結(jié)算的貸方余額。公式是可以取借方余額,或者貸方余額的,如果不能取的話,就只能設(shè)置在合同資產(chǎn),或者合同負(fù)債一邊了。
2022 09/21 16:56
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2022 09/21 17:05
取月末余額設(shè)置在一邊,能平嗎?
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王雁鳴老師 
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2022 09/21 17:09
同學(xué)你好,取月未余額設(shè)置在一邊,能平的。
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2022 09/21 17:10
那設(shè)在那邊更合理?
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王雁鳴老師 
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2022 09/21 17:13
同學(xué)你好,設(shè)置在合同資產(chǎn)更合適一點(diǎn)。
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