推 amjshome: 期初備呆為450000*0.03=13500 05/30 22:49
→ amjshome: 沖銷壞帳80000應該在T字帳的借方 05/30 22:49
→ amjshome: 所以期末應收=450000+7000000+62000-6800000-80000=6320 05/30 22:49
→ amjshome: 632000 05/30 22:50
→ amjshome: 632000*3%=18960是期末應有備呆餘額 05/30 22:50
→ amjshome: 13500+62000-80000+X=18960 X=23460 05/30 22:50
→ amjshome: 壞帳的提列分錄是(借)壞帳費用(貸)備抵壞帳， 05/30 22:50
→ amjshome: 並不會影響應收帳款的T字帳 05/30 22:51
推 aoki23: 提列壞帳分錄你和沖銷壞帳的分錄搞錯了 05/31 00:09
→ bigear1030: !!這樣我知道我問題在哪了~謝謝兩位大大!! 05/31 00:15