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經(jīng)營性應(yīng)收項(xiàng)目的減少如何計(jì)算,比如應(yīng)收賬款是用原值還是凈值
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經(jīng)營性應(yīng)收項(xiàng)目的減少如何計(jì)算
經(jīng)營性應(yīng)收項(xiàng)目的減少項(xiàng)目反映企業(yè)本期經(jīng)營性應(yīng)付項(xiàng)
目(包括應(yīng)收帳款、應(yīng)收票據(jù)和其他應(yīng)收款中與經(jīng)營活動(dòng)有(zhòng)n關(guān)的部分及應(yīng)收的增值稅銷項(xiàng)稅額等)的減少。
經(jīng)營性應(yīng)收項(xiàng)目的減少(負(fù)數(shù);增加)=應(yīng)收賬款(期
初數(shù)一期末數(shù))+應(yīng)收票據(jù)(期初數(shù)一期末數(shù))+預(yù)付賬款
(期初數(shù)一期末數(shù))+其他應(yīng)收款(期初數(shù)一期末數(shù))+待
攤費(fèi)用(期初數(shù)一期末數(shù))一壞賬準(zhǔn)備期末余額。
2022 03/24 20:30
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