新《企业会计制度》实施以来,与以前会计制度相比它的最大特点是体现出统一性原则、可靠性原则、会计标准的国际化潮流以及中国特色。 《制度》第五十三条规定,企业应当在期末分析各项应收款项的可收回性,并预计可能产生的坏账 Since the implementation of the new “Accounting System for Business Enterprises”, the most prominent feature of the new “Accounting System for Business Enterprises” is that it reflects the principle of unification, the principle of reliability, the trend of internationalization of accounting standards and its unique Chinese characteristics compared with the previous accounting system. Article 53 of the “Regulations” stipulates that enterprises should analyze the recoverability of various receivables at the end of the period and estimate the possible bad debts