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一、计提坏账准备的问题 坏账损失核算的方法有两种:直接转销法和备抵法。但《企业会计制度》规定,企业只能采用备抵法核算坏账损失。企业采用备抵法进行坏账核算时,首先应按期估计坏账损失。估计坏账损失的方法有应收款项余额百分比法、账龄分析法和销货百分比法。而应收款项余额百分比法是企业对坏账损失进行会计核算比较普遍的方法。我们这里要说的是,如何计提坏账准备?目前,理论界并不统一。
First, the provision for the provision for bad debts There are two ways to calculate the bad debt losses: direct write-off method and allowance method. However, “Enterprise Accounting System” provides that enterprises can only use the allowance method of accounting for bad debt losses. When an enterprise adopts the allowance method to carry out bad debts accounting, it shall first estimate the bad debt losses on schedule. The method of estimating bad debt losses is the percentage method of account receivable balance, aging analysis method and sales percentage method. The percentage of receivables balance method is a corporate accounting for bad debt losses more common method. What we are going to say here is how to make provision for bad debts? At present, theorists are not unified.