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应收账款的核算 PowerPoint PPT Presentation


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应收账款的核算. 能力目标:能对应收账款进行正确的总账与明细分类核算。 能正确确认坏账计提坏账准备并进行会计处理 知识目标:总价法、净价法、备抵法、应收账款余额百分比法、账龄分析法、销货百分比法. 应收账款指企业因销售商品、产品或提供劳务等原因,应向购货客户或接受劳务的客户收取的款项,包括买价、增值税款及代购货单位垫付的包装费、运杂费等。 营业收入在同时符合以下 4 个条件时才能确认: ( 1 )企业已将商品所有权上的主要风险和报酬转移给购货方; ( 2 )企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施控制;

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应收账款的核算

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3724066


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  • 4

  • 1

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  • 1152025


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  • 30 000103 00027 00017

  • 31 590

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  • =


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  • 1= 119961000005=1000005=5000

  • 5000

  • 5000


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  • 2=abab

  • 211997104000120000

  • 199710

  • 4000

  • 4000


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  • 1997

  • =1200005=6000=50004000=10005000

  • 5000

  • 5000


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  • 321998104000150000 199810

  • 4000

  • 4000

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  • 4000

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  • =1500005=7500=60004000=100002500

  • 2500

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  • 19998

  • 3500

  • 3500

  • 1999

  • =800005=4000=75003500=4000


3724066

  • =123


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