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Note: The provision for bad debts made from 2001 to 2003 was included in "management expenses" rather than "asset impairment losses".

Accrued bad debt provision = 220,000 * yuan.

Debit: Asset impairment loss 1100

Credit: Bad debt provision 1100

When bad debts are recognized in May:

Debit: Bad debt provision 15000

Credit: Accounts receivable 15000

At the end of the year, accrued bad debt provision = 103,000 * yuan.

Debit: Asset impairment loss 14415

Credit: Bad Debt Provision 14415

When the bad debts that have been written off in April are recovered

Debit: Accounts receivable 20000

Credit: Provision for bad debts 20,000

Debit: Bank deposit 20000

Credit: Accounts receivable 20000

At the end of the year, accrued bad debt provision = 180,000*

19,615 yuan.

Debit: Bad Debt Provision 19615

Credit: Asset impairment loss 19615

The balance of bad debt provision at the end of 2001 was 220,000 * 5 1,000 = 1,100 yuan.

Debit: Asset impairment loss 1100

Credit: Bad debt provision 1100

The balance of bad debt provision at the end of 2002 was 103,000 * 5 1,000 = 515 yuan.

Debit: Provision for bad debts 75

Credit: Asset impairment loss 75

Debit: Finance fee 15000

Credit: Accounts receivable 15000

Debit: Bad debt provision 510

Credit: Asset impairment loss 510

The balance of bad debt provision at the end of 2003 was 180,000 * 5 1,000 = 900 yuan.

Debit: Bad debt provision 100

Credit: Asset impairment loss 100

Debit: Accounts receivable 20000

Credit: Finance Fee 20000

Debit: Bank deposit 20000

Credit: Accounts receivable 20000

Debit: Asset impairment loss 485

Credit: Bad debt provision 485

1.Provision for bad debts accrued = 22*

Loan asset impairment loss.

Provision for bad debts.

Provision for bad debts.

credit receivables.

Provision for bad debts accrued =

Loan asset impairment loss.

Provision for bad debts.

4.Debit Accounts Receivable 2

Provision for bad debts2

Borrow a bank deposit2

Credit receivables 2

Provision for bad debts accrued = 18*

Provision for bad debts.

Credit: Impairment loss on assets.

1.Debit: Administrative expenses Bad debts 1100 (220000 * Credit: Bad debt provision 1100

2 Debit: Bad debt provision 1100

Debit: Administrative Expenses - Bad Debts 13900

Credit: 15000 is due by the account

3.Debit: Administrative expenses Bad debts 515 (103000 * Credit: Bad debt provision 515

4.Debit: Accounts receivable 20000

Credit: Bad debt provision 1100

Credit: Administrative Expenses - Bad Debts 18900

Debit: Bank deposit (or cash) 20000

Credit: Accounts receivable 20000

5.Debit: Provision for bad debts 715 ((1100+515)-180000*Credit: Administrative expenses Bad debts 715

1. Borrow: asset impairment loss 1100

Credit: Bad debt provision 1100

2. Borrow: management expenses - bad debt loss 13900

Credit Bad debt provision 13900

Debit: Bad debt provision 15000

Credit: Accounts receivable 15000

3. Borrow: asset impairment loss 515

Credit Bad debt provision 515

4. Debit: accounts receivable 20,000

Credit: Provision for bad debts 20,000

Debit: Bank deposit 20000

Credit: Accounts receivable 20000

5. Borrow: provision for bad debts 19615

Credit: Asset impairment loss 19615

1.Debit: Asset impairment loss 1100

Credit: Bad debt provision 1100

2.Debit: Bad debt provision 15000

Credit: Accounts receivable 15000

3.Borrow: asset impairment loss 13385

Credit: Provision for bad debts 13385

4.Debit: Accounts receivable 20000

Credit: Provision for bad debts 20,000

Debit: Bank deposit 20000

Credit: Accounts receivable 20000

5.Debit: Bad Debt Provision 19615

Credit: Asset impairment loss 19615

a.Estimated sales of products = 5 30,000 = 15 (10,000 yuan), estimated sales of B products = 10,000 yuan).

The total sales of all products = 25 (10,000 yuan).

a.Product sales proportion = 15 25 100 = 60, B product sales proportion = 10 25 100 = 40

Comprehensive marginal contribution rate = 40 60 + 30 40 = 36

Comprehensive capital protection = total fixed costs Comprehensive marginal contribution rate = 72000 36 = 20 (10,000 yuan).

a.Product capital guarantee = 20 (10,000 yuan) 60 = 12 (10,000 yuan), a product capital guarantee = 120,000 5 = 24,000 (pieces).

b.Product capital protection = 20 (10,000 yuan) 40 = 8 (10,000 yuan), B product capital protection = 80,000 pieces).

The circumference of the big square is 48 The circumference of the small square is 36 How many centimeters is the circumference of the figure made of these two squares How to practice drilling.

Hahaha, I'm durable, so paste, gray has b, v, v, c, and I don't have to be bi again and again