Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.

 
  • 還要注意的是核銷(xiāo)壞賬的會(huì )計分錄中,資產(chǎn)賬戶(hù)和資產(chǎn)對沖賬戶(hù)同時(shí)減少一個(gè)相同的金額。
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