應(yīng)付賬款負(fù)數(shù)重分類如何做?

1、應(yīng)收賬款和應(yīng)付賬款以及預(yù)收賬款和預(yù)付賬款的重分類問題實(shí)質(zhì)上是資產(chǎn)負(fù)債表中的各個(gè)項(xiàng)目的填列問題.資產(chǎn)負(fù)債表上應(yīng)收賬款等項(xiàng)目的填列應(yīng)按照下面的思路來處理:

2、應(yīng)收賬款項(xiàng)目應(yīng)根據(jù)應(yīng)收賬款所屬明細(xì)科目的借方余額合計(jì)數(shù)+預(yù)收賬款所屬明細(xì)科目借方余額合計(jì)數(shù)一計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列;

3、應(yīng)付賬款項(xiàng)目應(yīng)根據(jù)應(yīng)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列;

例題：比如應(yīng)收款總賬金額是1000萬元,應(yīng)收賬款明細(xì)借方合計(jì)是1200萬元,貸方合計(jì)是200萬元.預(yù)收賬款的借方明細(xì)是500萬元,貸方明細(xì)合計(jì)是200萬元.

則資產(chǎn)負(fù)債表中應(yīng)收賬款項(xiàng)目=1200+500=1700萬元,預(yù)收款項(xiàng)項(xiàng)目=200+200=400萬元.

根據(jù)上面進(jìn)行重分類以后再對(duì)應(yīng)收款項(xiàng)計(jì)提相應(yīng)的壞賬準(zhǔn)備,因?yàn)閼?yīng)收賬款貸方明細(xì)相當(dāng)于是預(yù)收賬款,預(yù)收賬款的借方明細(xì)相當(dāng)于是應(yīng)收賬款.如果計(jì)提了壞賬準(zhǔn)備,則在填列時(shí)還應(yīng)減去相應(yīng)的壞賬準(zhǔn)備.

應(yīng)付賬款負(fù)數(shù)重分類如何做?上文有例子以及計(jì)算公式供大家參考以及比對(duì)，希望對(duì)大家有所幫助！