论文部分内容阅读
1993年7月实施的新会计制度规定:企业可以计提坏帐准备金。这是对老会计制度的一项改革,也是体现现代会计核算中的谨慎性、稳健性的原则。所谓「坏帐损失」是指因债务人破产和死亡,以其破产财产或者遗产清偿后,仍然不能收回的就收款,或者债务人逾期未履行偿债义务超过三年仍然不能收回的应收帐款。在现今尚不完善的市场经济体制和三角债不可能完全消除的情况下,坏帐损失时有发生,坏帐准备是对坏帐损失预先作的一种准备,计提坏帐准备之后,可以使企业会计报表列示应收帐款净额,人们可以了解企业真实的财务状况;使不能收回的应收帐款坏帐计入费用,避免了企业那种明盈实亏的虚假现象存在:同时也消除了虚列的应收帐款,加速应收帐款资金周转,提高企业资金使用的效益。所以,新会计制度的这种规定有它的合理性,慎密性及控制性。
The new accounting system implemented in July 1993 provides that enterprises may accrue bad debt provisions. This is a reform of the old accounting system, but also reflects the principle of prudence and prudence in modern accounting. The so-called “bad debt loss” refers to the debtor due to bankruptcy and death, after the bankruptcy property or legacy of its repayment can not be recovered, or the debtor overdue debt obligations for more than three years still unable to recover the accounts receivable . In the present incomplete market economy system and the triangular debt can not be completely eliminated, the bad debt losses sometimes occur. The bad debt provisions are the bad debt losses which are prepared in advance. After the withdrawal of the bad debt provisions, Accounting reports on business accounts receivable net, people can understand the true financial situation of enterprises; accounts receivable can not be recovered bad debts included in the cost, to avoid the existence of such a kind of false profit and loss phenomenon: the same time Also eliminate the virtual column accounts receivable, accounts receivable funds to speed up the turnover, improve the efficiency of the use of corporate funds. Therefore, the new accounting system of this provision has its rationality, prudence and control.