会计制度规定。对采用应收帐款余 额百分比法提取坏帐准备的企业，首次 计提的帐务处理比较容易理解和掌握， 但以后年度计提坏帐准备时，按年末应 收帐款余额的比例计算的应提取坏帐准 备数额，反映什么内容，与“坏帐准 备”帐户有什么关系，并没有交待清 楚。我们认为，以后 Accounting regulations. For accounts receivable withdrawn by the percentage of the bad debt provisions of the enterprise, the first accrual accounting treatment easier to understand and grasp, but in the subsequent year, provision for bad debts, accounts receivable balance at the end of the year the proportion of The amount of bad debt provision should be extracted, what is reflected, and what is the relationship with the “bad debt preparation” account, which is not clearly stated. We think, later