經(jīng)營(yíng)性應(yīng)收項(xiàng)目的減少如何計(jì)算，比如應(yīng)收賬款是用原值還是凈值

經(jīng)營(yíng)性應(yīng)收項(xiàng)目的減少如何計(jì)算經(jīng)營(yíng)性應(yīng)收項(xiàng)目的減少項(xiàng)目反映企業(yè)本期經(jīng)營(yíng)性應(yīng)付項(xiàng)目(包括應(yīng)收帳款、應(yīng)收票據(jù)和其他應(yīng)收款中與經(jīng)營(yíng)活動(dòng)有關(guān)的部分及應(yīng)收的增值稅銷項(xiàng)稅額等)的減少。經(jīng)營(yíng)性應(yīng)收項(xiàng)目的減少(負(fù)數(shù);增加)=應(yīng)收賬款(期初數(shù)一期末數(shù))+應(yīng)收票據(jù)(期初數(shù)一期末數(shù))+預(yù)付賬款(期初數(shù)一期末數(shù))+其他應(yīng)收款(期初數(shù)一期末數(shù))+待攤費(fèi)用(期初數(shù)一期末數(shù))一壞賬準(zhǔn)備期末余額。