问题已解决
老師你好,這道題的審計(jì)程序應(yīng)該怎么寫(xiě)
FAILED
![](http://member.chinaacc.com/faq/faqResources/images/tx03.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/014/42/17/05_avatar_middle.jpg?t=2025021322)
會(huì)計(jì)制度規(guī)定已作為壞賬處理的欠款,為全面反映欠款單位的信用程度和經(jīng)濟(jì)事項(xiàng)發(fā)生的全過(guò)程,應(yīng)在收到還款時(shí)借記“銀
行存款”科目,貸記”應(yīng)收賬款”科目。同時(shí),借記”應(yīng)收賬款”科目,貸記”壞賬準(zhǔn)備”科目。D公司的會(huì)計(jì)處理,雖對(duì)會(huì)計(jì)報(bào)表的
數(shù)額未產(chǎn)生影響,但不屬于規(guī)范的會(huì)計(jì)行為。因此,應(yīng)提請(qǐng)被審計(jì)單位有關(guān)人員按照制度規(guī)定調(diào)整原有會(huì)計(jì)分錄,補(bǔ)記相關(guān)
會(huì)計(jì)處理。
2022 06/01 09:38
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