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(接上期)现举例说明会计工作底稿的编制方法如下:1.资产负债表和损益表的工作底稿 根据华丰运输公司1992年12月末总分类帐和有关资料,编制工作底稿如下: 期末,应调整帐项如下: (1)按应收帐款平均余额300,000元(假设其为平均金额)的3%。提取坏帐准备为:300,000 x3‰=900元,则应
(Continued) The following is an example of how the working papers for accounting work are prepared: 1. Working Papers on Balance Sheets and Income Statement Based on the general ledger of Huafeng Transportation Company at the end of December 1992 and the related materials, the working papers are as follows: At the end of the period, The adjustment accounts are as follows: (1) 3% of the average balance of accounts receivable of 300,000 yuan (assumed to be the average amount). The withdrawal of bad debt preparation is: 300,000 x3 ‰ = 900 yuan, it should be