Allowance for Doubtful Accounts(坏账准备)是一个资产类账户的备抵账户,而非负债账户。其作用是抵减应收账款(资产类账户)的账面价值,反映预计无法收回的部分。具体逻辑如下: 1. **账户性质**:坏账准备属于资产备抵账户,通过贷记增加、借记减少来调整应收账款的净值。 2. **财务报表处理**:在资产
解析 错误 Allowance for Doubtful Accounts(坏账准备)是一个资产类备抵账户,用于抵减应收账款(属于资产类账户)的账面价值。负债账户反映企业需偿还的义务(如应付账款、借款等),而坏账准备并非企业负债,而是对未来可能无法收回的应收账款的预估抵减。因此,题目中的说法错误。
Describe the importance of preparing a trial balance while entering transactions using a computerized system. Explain the relationship between accounting and auditing. Explain why the allowance for doubtful accounts is a "high risk" audit area. ...
此外,doubtful还可以与其他词组合成短语,例如: - doubtful of:怀疑,如:I am doubtful of his sincerity. 我怀疑他的诚意。 - doubtful accounts:呆账,坏账,如:The company must make an allowance for doubtful accounts. 公司必须提留坏账准备金。 - doubtful debts:可疑债券,如:The bank had to write down the...
Total Revenues of $190.2 Million Up 7 Percent GAAP Diluted EPS of $1.15 and Adjusted EPS of $0.26 Up 13 Percent GeneSight ® Demonstrates Statistical Significance for Response and Remission in Prospective Study SALT LAKE CITY, Nov. 07, 2017 (GLOBE NEWS
备抵坏账(Allowance for Doubtful Accounts)是应收账款(资产类科目)的抵减账户,属于资产类账户的备抵调整科目。其贷方余额用于冲减应收账款账面价值,使资产负债表反映应收账款的可实现净值。负债账户需满足"现时义务"特征,而备抵坏账仅为资产价值的调整项,不具备偿还义务或结算义务等负债核心属性。因此,题目将备抵坏账...
What is the type of account and normal balance of Allowance for Doubtful Accounts? A. Contra asset, credit B. Asset, debit C. Asset, credit D. Contra asset, debit 相关知识点: 试题来源: 解析 [参考答案]: Contra asset, credit 满分:2 分 正确答案:A...
little, though he never left us, nor solicited us to go with him; we had something else before us at first, for we had all this while our ship and our merchandise to dispose of, and we began to be very doubtful what we should do, for we were now in a place of very little ...
asset\n14.6 Trade-in of a non-current asset\n14.7 Reporting profit or loss on disposal of a non-current asset\nChapter 15\nBad and doubtful debts\n15.1 Credit sales and Accounts Receivable\n15.2 Balance day adjustment: Bad debts expense (Allowance for doubtful debts)\n15.3 Subsequent periods...
Total Revenues of $186.5 Million Adjusted EPS of $0.36 and Diluted EPS of $0.32 Company Issues Fiscal First-Quarter 2017 and Fiscal Year 2017 Financial Guidance SALT LAKE CITY, Aug. 09, 2016 (GLOBE NEWSWIRE) -- Myriad Genetics, Inc. (NASDAQ:MYGN) today