论文部分内容阅读
坏帐准备金的计算及帐务处理张廷松一、计提坏帐准备金的基本公式《工业企业财力制度》规定：“企业可以于年度终了，按照年末应收帐款余额的３—５％。计提坏帐准备金。”这就是说计提坏帐准备金采用“应收帐款余额百分比法。”其计算公式是：公式中的计算基数是指应收帐...
坏帐准备金的计算及帐务处理
【摘 要】
：
坏帐准备金的计算及帐务处理张廷松一、计提坏帐准备金的基本公式《工业企业财力制度》规定：“企业可以于年度终了，按照年末应收帐款余额的３—５％。计提坏帐准备金。”这就是说计提
【机 构】
：
湖南省株海市郊区经营管理科
【出 处】
：
中国乡镇企业会计
【发表日期】
：
1995年8期
其他文献
The pairon field operator ψ(r,t) evolves, following Heisenberg’s equation of motion. If the Hamiltonian H contains a condensation energy α0(<0) and a repulsi
安徽省黄山市、黄山脚下汤口镇的同村,是一个500多户、年产2千担茶叶的行政村。茶叶是这个村的一项主要经济来源。长期以来,推行家庭联产承包,茶叶产销改固有的集体经营为个
营造企业新的机制──介绍以资产为主的承包经营责任制范增泉，徐秾，陶祖良苏南乡镇企业在长期的改革实践中．坚持走发展集体经济的路子，在当前社会主义市场经济体制转轨进程中，如何
A source of the divergences in QED is proposed, and a theory in which the Lamb shift and electron’s anomalous magnetic moment are calculated free of divergence
In this paper, a method to calculate the vacuum to vacuum transition amplitude in the presence of a non-abelian background field is introduced. The number of no
Any attempts to apply techniques that are based on indirect measurements of parameters that are believed to correlate to any material properties (or state) in a
We simulate ultra-cold interacting bosons in quasi-one-dimensional, incommensurate optical lattices. In the tight-binding limit, these lattices have pseudo-rand
Extendibility Evaluation of Industrial EUV Source Technologies for kW Average Power and 6.x nm Wavel
Interests in the extendibility are growing after the introduction of the LPP (Laser Produced Plasma) EUV source technology in the semiconductor industry, toward
In this work, a rheological study of automotive lubricant oils, neutral light paraffinic (NLP) and neutral medium paraffinic (NMP), additivated with two commerc