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固定資產(chǎn)清理項(xiàng)目應(yīng)該在資產(chǎn)負(fù)債表中單獨(dú)列示,如果出現(xiàn)貸方余額,應(yīng)以負(fù)數(shù)填列。為什么?
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沒(méi)有清理完畢的固定資產(chǎn)清理,會(huì)出現(xiàn)貸方余額,這時(shí)因?yàn)闆](méi)有清理完畢,還不能結(jié)轉(zhuǎn),所以其貸方余額在資產(chǎn)負(fù)債表中對(duì)應(yīng)項(xiàng)目以負(fù)數(shù)填列
2020 03/24 16:34
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