1-2借壞賬準(zhǔn)備60000 貸應(yīng)收賬款60000 計(jì)提前壞賬準(zhǔn)備余額30000-60000=-30000 1200000*0.03=36000 補(bǔ)提36000+30000=66000 借信用減值損失66000 貸壞賬準(zhǔn)備66000

1-3借銀行存款50000 貸壞賬準(zhǔn)備50000 計(jì)提前壞賬準(zhǔn)備余額36000+50000=86000 1300000*0.03=39000 沖減39000-86000=-47000 借壞賬準(zhǔn)備47000 貸信用減值損失47000

2-1借應(yīng)收賬款600000 貸應(yīng)收票據(jù)60000

2-2借其他應(yīng)收款200000 貸預(yù)收賬款200000

2-3借壞賬準(zhǔn)備50000 貸應(yīng)收賬款50000

2-4計(jì)提前壞賬準(zhǔn)備余額是 40000-50000=-10000 （30000+200000）*0.02+（1970000+600000-50000）*0.02=55000 補(bǔ)提55000+10000=65000 借信用減值損失65000 貸壞賬準(zhǔn)備65000

3-1借信用減值損失10000 貸壞賬準(zhǔn)備10000

3-2借信用減值損失5000 貸壞賬準(zhǔn)備5000 借信用減值損失1000 貸壞賬準(zhǔn)備1000

3-3借壞賬準(zhǔn)備36000 貸應(yīng)收賬款36000

3-4借銀行存款10000 貸壞賬準(zhǔn)備10000

3-5計(jì)提前壞賬準(zhǔn)備余額 10000+5000+1000-36000+10000=-10000 260000*0.05=13000 補(bǔ)提13000+10000=23000 借信用減值損失23000 貸壞賬準(zhǔn)備23000

4-1借信用減值損失3000 貸壞賬準(zhǔn)備3000 4-2借壞賬準(zhǔn)備5000 貸應(yīng)收賬款5000 4-3計(jì)提前壞賬準(zhǔn)備余額10000-5000=5000 4000000*0.01=40000 補(bǔ)提40000-5000=35000 借信用減值損失35000 貸壞賬準(zhǔn)備35000 4-4借銀行存款5000 貸壞賬準(zhǔn)備5000 4-5借壞賬準(zhǔn)備10000 貸應(yīng)收賬款10000 4-6計(jì)提前壞賬準(zhǔn)備余額 40000+10000=50000 800000*0.01=8000 沖減8000-50000=-42000 借信用減值損失42000 貸壞賬準(zhǔn)備42000 4-7借壞賬準(zhǔn)備3000 貸應(yīng)收賬款3000