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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-for-receivables-and-bad-debt/
课程评论：没有评论
课程名称：应收款项与坏账会计 课程概述：本课程涵盖了应收款项的正确会计处理以及与不可收回账户/坏账相关的问题。课程将简要讨论直接冲销法，并解释为何备抵法是更佳方法。课程还将阐述资产负债表法与收益表法之间的细微差别。此外，课程还将计算应收票据的单利，并提供详细的示例。
This accounts receivable training covers the proper accounting for receivables and related issues surrounding uncollectible accounts/bad debts. A brief discussion of the direct write-off method will explain why the allowance method is the better approach. The subtle differences between the Balance Sheet approach vs. the Income Statement approach are presented. Additionally, simple interest on notes receivable are calculated and detailed examples are provided.
