應(yīng)收賬款賬面價(jià)值=應(yīng)收賬款的賬面余額(借)-壞賬準(zhǔn)備的科目余額(貸)應(yīng)收款項(xiàng)在資產(chǎn)負(fù)債表上列示其賬面價(jià)值?！皦馁~準(zhǔn)備”科目是“應(yīng)收款項(xiàng)”科目的備抵科目。壞賬準(zhǔn)備計(jì)算公式1.計(jì)算壞賬準(zhǔn)備科目的貸方余額壞賬準(zhǔn)備科目的貸方余額=應(yīng)收款項(xiàng)科目的余額×壞賬比例2.計(jì)算當(dāng)期期末應(yīng)計(jì)提的壞賬準(zhǔn)備=當(dāng)期按應(yīng)收款項(xiàng)計(jì)算的壞賬準(zhǔn)備科目的貸方余額-計(jì)提前壞賬準(zhǔn)備科目的貸方余額(或+借方余額)結(jié)果為正數(shù)，即為補(bǔ)提的壞賬準(zhǔn)備。結(jié)果為負(fù)數(shù)，轉(zhuǎn)回多提的壞賬準(zhǔn)備。相關(guān)知識(shí)點(diǎn)，能了解查看：應(yīng)收賬款的賬面價(jià)值是啥呢應(yīng)收賬款的賬面價(jià)值和賬面余額知識(shí)點(diǎn)的詳細(xì)解讀，考試重難點(diǎn)分析盡在環(huán)球快問(wèn)會(huì)計(jì)在線初級(jí)會(huì)計(jì)實(shí)務(wù)欄目。關(guān)注環(huán)球網(wǎng)?？靻?wèn)應(yīng)收賬款賬面價(jià)值怎么確認(rèn)