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قديم 04-16-2020, 12:52 PM
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افتراضي مخصص الديون المشكوك فى تحصيلها والانخفاض في قيمة العملاء

مخصص الديون المشكوك فى تحصيلها أو الانخفاض فى قيمة العملاء وده بيكون موجود فى اغلب القوائم المالية

يوجد في المبادئ المحاسبية مبدأ اسمه الحيطة والحذر وده معناه ان الشركه لازم تاخد فى اعتبارها الخسائر المحتملة مستقبلا نتيجة احتمال عدم تحصيل مديونياتها بالكامل من عملائها وده طبعا بيكون بشكل كبير علشان كده

طريقة الانخفاض فى قيمة العملاء تتماشى أيضا مع فكرة مبدأ المقابلة بين الإيرادات والمصروفات المباشرة وقيمة مصروف الانخفاض التى يتم الاعتراف بها خلال الفترة المالية أو العام يتم الاعتراف بها فى قائمة الدخل مصروف ويكون القيد كالتالي

ح/ مصروف الانخفاض فى قيمة العملاء

إلى

ح/ الانخفاض فى قيمة العملاء

ورصيد العملاء الذى يظهر فى الميزانية سيكون إجمالي رصيد العملاء مخصوما منه رصيد الانخفاض فى قيمة العملاء

فيه طريقتين لاحتساب الانخفاض فى قيمة العملاء

الطريقة الأولى هي طريقة قائمة الدخل

الطريقة الثانية هي طريقة الميزانية






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قديم 04-16-2020, 09:08 PM   رقم المشاركة : [2]
FrankJScott
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قديم 11-15-2021, 03:54 AM   رقم المشاركة : [3]
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قديم 11-30-2021, 07:57 AM   رقم المشاركة : [4]
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قديم 12-04-2021, 12:57 AM   رقم المشاركة : [5]
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