企业会计准则规定企业需要对资产计提各种减值准备,如:长期股权投资减值准备、应收账款坏账准备、存货跌价准备。施工企业需要计提的各项减值准备中,应收账款坏账准备计提最为重要,这是由建筑行业施工周期长,合同金额大,资产占比大等特殊性质所决定的。在实务中,收款难的现象比较普遍,企业的应收账款有时会成为坏账甚至死账。 Accounting standards for business enterprises need to make a provision for various devaluation of assets, such as: impairment of long-term equity investment, bad debt provision for accounts receivable, provision for decline in value of inventories. Among various impairment provisions for construction enterprises, the provision for bad debts of receivables is the most important. This is determined by the special nature of the construction industry, such as long construction period, large contract amount and large proportion of assets. In practice, the phenomenon of receivables is more common, corporate accounts receivable sometimes become bad debts or even dead accounts.