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中級(jí)職稱(chēng)
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為什么要把壞賬加上呢
FAILED
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晚上好,統(tǒng)一財(cái)務(wù)報(bào)表上列示的應(yīng)收賬款是已經(jīng)提取減值準(zhǔn)備后的凈額,而銷(xiāo)售收入并沒(méi)有相應(yīng)減少。其結(jié)果是,提取的壞賬準(zhǔn)備越多,應(yīng)收賬款的天數(shù)越少。企業(yè)甚至可以利用計(jì)提壞賬來(lái)增加周轉(zhuǎn)率。為了消除這個(gè)人為因素,
應(yīng)收賬款余額是包含壞賬準(zhǔn)備的金額,計(jì)算周轉(zhuǎn)率是使用應(yīng)收賬款余額計(jì)算
2023 08/27 19:44
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2023 08/27 19:45
那年末的壞賬數(shù)不應(yīng)該包括期初數(shù)嗎
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2023 08/27 19:47
您好啊,壞賬準(zhǔn)備是個(gè)最終數(shù),包含期初的
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