問題已解決
老師你好,資產(chǎn)負(fù)債表項(xiàng)目里:應(yīng)收賬款,應(yīng)付賬款,預(yù)收賬款,預(yù)付賬款,與科目里應(yīng)收賬款,應(yīng)付賬款,預(yù)收賬款,預(yù)付賬款是怎么對(duì)應(yīng)的呀?
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速問速答你好
應(yīng)付賬款=“應(yīng)付賬款”明細(xì)期末貸方余額+“預(yù)付賬款”明細(xì)期末貸方余額
應(yīng)收賬款=“應(yīng)收賬款”明細(xì)期末借方余額+“預(yù)收賬款”明細(xì)期末借方余額-“壞賬準(zhǔn)備”
預(yù)收款項(xiàng)=“預(yù)收賬款”明細(xì)期末貸方余額+“應(yīng)收賬款”明細(xì)期末貸方余額
預(yù)付款項(xiàng)=“預(yù)付賬款”明細(xì)期末借方余額+“應(yīng)付賬款”明細(xì)期末借方余額(如有壞賬準(zhǔn)備要減去相應(yīng)的壞賬準(zhǔn)備)
2023 04/06 17:06
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