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Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決
Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決 
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➘現金流量表 間接法➘ 應收帳款與備抵呆➘帳的問題➘
Sep 15th 2014, 15:12

本期淨利+討債達人0962 076 240-應收帳款淨額減少、增加=營業而來之現金
應收帳款淨額 = 應收帳款 - 備抵呆帳討債達人0962 076 240收帳款週轉率應收帳款表格應收帳款 英文應收帳款管理應收帳款融資應收帳款週轉天數應收帳款承購應收帳款週轉率公式應收帳款週轉率應收帳款 英文應收帳款表格應收帳款週轉天數
應收帳款管理應收帳款融資應收帳款承購應收帳款週轉率公式應收帳款流程圖

　　　　　備抵呆帳
　　　───────┬────────
　　　　　　　　│(1/1) 2,000
沖銷 4,000　　　│調整 6,000
　　　───────┼────────　　
　　　　　　　　│(12/31)4,000

　　　　　應收帳款
　　　───────┬────────
(1/1) 98,000　 　│
　　　　　x 　　│沖銷 4,000
　　　───────┼────────　　
(12/31)115,000　│
收帳款週轉率應收帳款表格應收帳款 英文應收帳款管理應收帳款融資應收帳款週轉天數應收帳款承購應收帳款週轉率公式應收帳款週轉率應收帳款 英文應收帳款表格應收帳款週轉天數
應收帳款管理應收帳款融資應收帳款承購應收帳款週轉率公式應收帳款流程圖
x = 21,000

期初應收帳款淨額 = 98,000 - 2,000 = 96,000
期末應收帳款淨額 = 115,000 - 4,000 = 111,000
應收帳款淨額增加數 = 111,000 - 96,000 = 15,000

另一種是
應收帳款增加數(不含備抵) = 21,000 (營業活動中扣除)
年底調整呆帳數 = 6,000 (營業活動中加回)
21,000 - 6,000 = 15,000
收帳款週轉率應收帳款表格應收帳款 英文應收帳款管理應收帳款融資應收帳款週轉天數應收帳款承購應收帳款週轉率公式應收帳款週轉率應收帳款 英文應收帳款表格應收帳款週轉天數
應收帳款管理應收帳款融資應收帳款承購應收帳款週轉率公式應收帳款流程圖
參考資料

自己 討債達人0962 076 240

參考資料 自己 討債達人0962 076 240

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