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现行商业会计制度,由于部分条款定得过严或过死,与目前的经济体制不相适应,严重地阻碍着企业的生产经营及其发展,因此,改进商业会计制度中某些核算方法十分必要,笔者就如何改进,谈几点建议: 1、预提呆帐、坏帐准备金。在商品经济的条件下,企业在商品的购售过程中,不可避免地要发生呆帐和坏帐,因此,企业应实事求是地考虑债权风险。一般在债权帐龄超过一年仍未收回时,企业要列出详细清单,报上级主管部门和同级财政部门批准后,按一定比例提取坏帐准备金,但年度提取比例最高不得超过20%。今后,此款项如能收回,在收回时,相应冲减提取的准备金。
The current commercial accounting system, because certain provisions are set too strict or too dead, is incompatible with the current economic system, and seriously hinders the production and operation of enterprises and their development. Therefore, it is necessary to improve certain accounting methods in the business accounting system. , the author on how to improve, talk about a few suggestions: 1, pre-paid bad debts, bad debt reserves. Under the conditions of commodity economy, enterprises must inevitably have bad debts and bad debts during the purchase and sale of goods. Therefore, companies should consider the credit risk in a realistic and realistic manner. Generally, when the creditor’s aging age exceeds one year, the company must list the detailed list and submit the bad debt reserve according to a certain proportion after being reported to the superior authorities and the financial department at the same level. However, the annual extraction ratio should not exceed 20%. . In the future, if this amount can be recovered, the withdrawal will be reduced accordingly.