当前位置:财税问题 >
實(shí)務(wù)
问题已解决
請(qǐng)老師幫忙,圖片上的內(nèi)容
FAILED



小杜杜老師
金牌答疑老师
职称:中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,注冊(cè)會(huì)計(jì)師,稅務(wù)師,高級(jí)會(huì)計(jì)師
同學(xué)你好
1.2015:
借:信用減值損失2000000*0.5%=10000
貸:壞賬準(zhǔn)備2000000*0.5%=10000
2016:
借:壞賬準(zhǔn)備30000
貸:應(yīng)收賬款30000
借:信用減值損失4000000*0.5%+(30000-10000)=40000
貸:壞賬準(zhǔn)備4000000*0.5%+(30000-10000)=40000
2017:
借:應(yīng)收賬款20000
貸:壞賬準(zhǔn)備20000
借:銀行存款20000
貸:應(yīng)收賬款20000
借:壞賬準(zhǔn)備(40000-3500000*0.5%)
貸:信用減值損失22500
2.信用減值損失=10000+40000-22500=27500
2022 03/28 14:51
