問題已解決
請問B選項為什么不影響所有者權(quán)益呢?
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您好,解答如下
B選項會計分錄
借:信用減值損失
貸:其他綜合收益
信用減值損失會結(jié)轉(zhuǎn)到本年利潤,進(jìn)而影響未分配利潤,所以會使所有者權(quán)益減少,
其他綜合收益是所有者權(quán)益科目,貸方表示增加,
所以是一增一減,對所有者權(quán)益無影響
2022 06/24 17:09
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2022 06/24 17:11
明白了,感謝老師
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2022 06/24 17:11
不客氣,麻煩對我的回復(fù)進(jìn)行評價,謝謝
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