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VIP與詳解卡管理
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5 在備抵法下，若確定應收帳款無法收回，沖銷應收帳款與備抵壞帳，會使損益表的淨利..-阿摩線上測驗
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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. |