現金流量表問題!! - 會計

98初 98底

ACCOUNTS RECEIVABLE $50,000 $60,000
ALLOWANCE FOR DIUBTFUL ACCOUNTS (4,000) (5,500)
--------- ---------
ACCOUNTS RECEIVABLE(NET) $46,000 $54,500




ALLOWANCE FOR DIUBTFUL ACCOUNTS
-------------------------------
' 期初 4,000
'
沖銷壞帳 ' 壞帳費用
'
$3,100 ' 4,600
'
------------------------------
' 期末 5,500
'

直接法:1.總額:sales+46,000-54,500-4,600
^^^請問為甚麼還要減壞帳費用呢?
2.淨額:sales+50,000-60,000-3,100


謝謝:))

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