老师这两个题为什么一个需要冲预计负债，一个不需要冲减呢

玲玲 追问

2021-08-24 22:13

但是答案说的判决也不冲呀

玲玲 追问

2021-08-24 22:13

不太明白

Helen老师 解答

2021-08-24 22:33

资产负债表日后判决的，付款时应该冲销预计负债，减少银行存款啊。老师认为应该   借   预计负债  300
                                                                                                                                     以前年度损益调整100
                                                                                                                                     贷   银行存款