论文部分内容阅读
一、建立“坏帐准备金”的必要性所谓“坏帐”,是指企业无法收回的应收帐款。由此而发生的经济损失,称之为“坏帐损失”。在我国现行工业企业中,对坏帐的处理采取的是事后销帐办法——在坏帐损失得到确认以后,即由潜在的损失转为显性的损失以后,企业取得债务方主管部门或法院的证明文件,报经同级财政部门批准,作为一种支出入帐,并确认为当期的企业损益负担。在原来高度统一的计划经济体制下,由于企业产品实行统购包销,信用集中于国家银行一家,且结算方式单一,结算纪律严格,产生坏帐的可能很
1. The Necessity of Establishing “Bad Account Reserves” The so-called “bad accounts” refer to receivables that cannot be recovered by the company. The resulting economic losses are called “bad debt losses.” In China’s current industrial enterprises, the treatment of bad debts is based on an after-sales accounting method. After the loss of bad debts is confirmed, that is, after the potential loss becomes dominant, the company obtains the debtor’s authority or court. The supporting documents are submitted to the financial department at the same level for approval and recorded as an expense, which is recognized as the company’s current profit and loss burden. Under the original highly unified planned economy system, since corporate products are subject to unified purchase and underwriting, credit is concentrated in the state bank, and the settlement method is single, the settlement discipline is strict, and the bad debts may be very