问题已解决
老師,可以解釋一下嗎?題目沒看懂意思
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同學(xué),你好
1.這是第六章財(cái)務(wù)報(bào)表的考點(diǎn),根據(jù)明細(xì)科目余額分析計(jì)算填列資產(chǎn)負(fù)債表報(bào)表項(xiàng)目。
2.口訣是收對(duì)收,付對(duì)付,資產(chǎn)為借,負(fù)債為貸。
應(yīng)收賬款項(xiàng)目是資產(chǎn)項(xiàng)目,根據(jù)資產(chǎn)為借,應(yīng)當(dāng)用明細(xì)科目借方余額求和計(jì)算,根據(jù)收對(duì)收,應(yīng)該用應(yīng)收賬款明細(xì)賬的借方余額? 預(yù)收賬款明細(xì)賬的借方余額-壞賬準(zhǔn)備計(jì)算
2021 03/28 14:56
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