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只給應(yīng)收和應(yīng)付賬款的金額,怎么算預(yù)收和預(yù)付賬款的金額?



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預(yù)收款項(xiàng)=“預(yù)收賬款”明細(xì)期末貸方余額+“應(yīng)收賬款”明細(xì)期末貸方余額
預(yù)付款項(xiàng)=“預(yù)付賬款”明細(xì)期末借方余額+“應(yīng)付賬款”明細(xì)期末借方余額(如有壞賬準(zhǔn)備要減去相應(yīng)的壞賬準(zhǔn)備)
2020 05/29 16:58

只給應(yīng)收和應(yīng)付賬款的金額,怎么算預(yù)收和預(yù)付賬款的金額?
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