Detailed Notes on 債務舒緩與重組
但是如果有了中間過渡性科目,其作用如下,因為實際發生壞賬時,借-壞賬準備,貸-應收賬款,以後你在壞賬準備當中就會找到這個公司曾經壞賬的記錄,他的信譽在會計上得以表現,如果未來這筆壞賬的公司有錢歸還賬款,分錄如下,借-應收賬款,貸-壞賬準備
但是如果有了中間過渡性科目,其作用如下,因為實際發生壞賬時,借-壞賬準備,貸-應收賬款,以後你在壞賬準備當中就會找到這個公司曾經壞賬的記錄,他的信譽在會計上得以表現,如果未來這筆壞賬的公司有錢歸還賬款,分錄如下,借-應收賬款,貸-壞賬準備
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