問題詳情

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，會使損益表的淨利增加或減少或不變？
(A)增加
(B)減少
(C)不變
(D)視公司銷售情況而定

參考答案

答案：C
難度：簡單0.735043
統計：A(0),B(18),C(86),D(0),E(0) #
個人：尚未作答書單：應收款項、應收帳款百分比法

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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.