如果公司使用備抵法認列壞帳費用,民國90年12月31日確定收不回之應收帳款被沖銷..-阿摩線上測驗
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3F 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. |