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應(yīng)收賬款未收回的款項(xiàng)是做營(yíng)業(yè)外支出還是資產(chǎn)減值損失?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
你好,確定不能收回的應(yīng)收款現(xiàn)在計(jì)入信用減值損失。(類(lèi)似于之前的資產(chǎn)減值損失)
2019 12/11 14:59
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/11 15:11
現(xiàn)在這些款項(xiàng)已經(jīng)收不回來(lái)了,我想把賬消掉,怎么做賬?
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/11 15:13
你好,按不能收回的金額,借:信用減值損失 貸:壞賬準(zhǔn)備
借:壞賬準(zhǔn)備 貸:應(yīng)收賬款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/11 15:30
這些賬款已經(jīng)計(jì)提壞賬準(zhǔn)備好多年了
現(xiàn)在這些企業(yè)都已注銷(xiāo)
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/11 15:35
你好,如果賬上有壞賬準(zhǔn)備,直接沖減壞賬就可以。
![](/wenda/img/newWd/sysp_btn_eye.png)