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老師,這個(gè)題我覺(jué)得選AB
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![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/011/72/76/90_avatar_middle.jpg?t=1714278024)
您好,解答如下
A會(huì)計(jì)分錄
借:壞賬準(zhǔn)備
貸:應(yīng)收賬款
壞賬準(zhǔn)備是應(yīng)收賬款的備抵科目,在借方是增加應(yīng)收賬款的賬面價(jià)值,應(yīng)收賬款在貸方減少應(yīng)收賬款賬面價(jià)值,一增一減不影響賬面價(jià)值
C選項(xiàng)會(huì)計(jì)分錄
借:信用減值損失
貸:壞賬準(zhǔn)備
減少應(yīng)收賬款賬面價(jià)值
D選項(xiàng)
借:應(yīng)收賬款
貸:壞賬準(zhǔn)備
借:銀行存款
貸:應(yīng)收賬款
減少應(yīng)收賬款賬面價(jià)值
2022 03/26 16:27
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