问题已解决
什么叫備抵賬戶
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您好,備抵賬戶是用來抵減被調(diào)整賬戶的余額,以求得被調(diào)整賬戶實(shí)際余額的賬戶?!袄塾?jì)折舊”賬戶就是抵減固定資產(chǎn)的典型的備抵賬戶,“壞賬準(zhǔn)備”則是“應(yīng)收賬款”的備抵賬戶。
備抵賬戶亦稱“抵減賬戶”。它是作為被調(diào)整對(duì)象原始數(shù)額的抵減項(xiàng)目,以確定被調(diào)整對(duì)象實(shí)有數(shù)額而設(shè)置的獨(dú)立賬戶。
2018 12/28 22:06
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2018 12/28 22:08
借貸方向和對(duì)應(yīng)科目相反嗎
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2018 12/28 22:09
備抵賬戶有哪些?
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2018 12/28 22:10
您好,是的,備抵賬戶包括“短期投資跌價(jià)準(zhǔn)備”、“壞賬準(zhǔn)備”、“商品進(jìn)銷差價(jià)”、“存貨跌價(jià)準(zhǔn)備”、“長(zhǎng)期投資減值準(zhǔn)備”、“固定資產(chǎn)減值準(zhǔn)備”、“無形資產(chǎn)減值準(zhǔn)備”等。
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2018 12/28 22:36
謝謝
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2018 12/28 22:40
您好,不客氣,祝您學(xué)習(xí)進(jìn)步,工作順利,麻煩給個(gè)五星評(píng)價(jià),老師回答您的問題將會(huì)更加用心,謝謝。
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