41 若一企業採備抵法認列壞帳,則沖銷壞帳時應: (A) 借:費用科目(B) ..-阿摩線上測驗
1F
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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. |