忠孝公司於98年5月29日發現客戶仁愛公司積欠的帳款$4,000因宣告破產無法收..-阿摩線上測驗
2F 丸子 大四下 (2022/05/29)
Allowance method 備抵法 壞帳之會計處理方式之一 其涉及對每個期末之無法收回帳款之估計 A method of writing off bad debts in which uncollectible accounts are expensed in the period when the related sales take place. The allowance method contrasts with the direct charge-off method, which directly debits an expense account when bad debts are discovered. |