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zi chan fu zhai biao wang lai xiang mu he wei fen pei li run xiang mu gong shi tian zhi fa
Author(s): 
Pages: 76
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  未分配利润借方余额应付账款预付账款填列坏账准备预收款项预收账款本年利润期末余额;
Abstract: <正>一、往来项目往来项目填列的难点主要是应收账款、预付款项、应付账款、预收款项四个项目。笔者认为,按下列公式来填列这些项目,既方便又准确:"应收账款"项目期末数=应收账款借方余额明细账户余额之和+预收账款借方余额明细账户余额之和-相应的坏账准备。"预付款项"项目期末数=预付账款借方
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