1.銷貨淨額=銷貨收入1,800,000-銷貨退回25,000-銷貨折扣2,000 =1,773,0002.提列呆帳=銷貨淨額1,773,000*1%=17,7303.期末備呆=調整前貸餘4,000+提列呆帳17,730=217304.期末應收帳款之淨變現價值 =期末應收帳款192,000-期末備呆21730 =170,270
森永公司88年底調整前應收帳款餘額為$192,000,備抵壞帳餘額為貸餘$4,0..-阿摩線上測驗