24 採「備抵法」處理壞帳時,若先前已沖銷的應收帳款又於同期內收回時,其影響為:..-阿摩線上測驗
2F 丸子 大四下 (2022/05/29)
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. |