關於提列備抵呆帳的問題 - 會計
By Michael
at 2019-11-09T16:13
at 2019-11-09T16:13
Table of Contents
想請問一下:
假設期初備抵呆帳餘額400,000(貸餘)
當年度沖銷呆帳450,000
收回去年已沖銷呆帳300,000
這樣期末備抵呆帳會有餘額250,000
可是應收帳款餘額的1%只有65,000
那這時候差距(250,000-66,000)該怎麼處理?
分錄是借備抵呆帳185,000,那貸方呢?
麻煩各位能否替我解惑,謝謝。
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假設期初備抵呆帳餘額400,000(貸餘)
當年度沖銷呆帳450,000
收回去年已沖銷呆帳300,000
這樣期末備抵呆帳會有餘額250,000
可是應收帳款餘額的1%只有65,000
那這時候差距(250,000-66,000)該怎麼處理?
分錄是借備抵呆帳185,000,那貸方呢?
麻煩各位能否替我解惑,謝謝。
--
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