关于提取坏帐准备基数的认定沈福舆《企业会计准则》第十八条规定“会计核算应当遵循谨慎原则的要求，合理核算可能发生的损失和费用。”建立坏帐准备金制度则是谨慎原则的具体运用。财会制度规定处理坏帐损失可以采用备抵法；提取的坏帐准备数额规定是采用应收帐款百分比... Article 7 of the “Accounting Standards for Business Enterprises” stipulates that “accounting shall comply with the requirements of the principle of prudence and reasonably account for possible losses and expenses.” The establishment of a system of provision for bad debts is a cautious approach The specific application of principles. Accounting system provides for the treatment of bad debt losses can use the allowance method; the amount of provisions for bad debt provision is the use of accounts receivable percentage ...