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现行会计制度对坏帐损失的处理是采用直接转销法,即在坏帐损失被确认时,经报同级财政机关批准核销后,按坏帐损失的金额借记“企业管理费”帐户;贷记“购货单位往来”或“其他往来”等帐户。这种处理方法虽然简便,但它不符合费用与收入的配比原则和成本核算的权责发生制。我国之所以长期沿用这种方法,原因是我国多年来严格限制商业信用,企业坏帐损失的额度一般不大。同时由于管理体制上的大锅饭,不论怎样处理,横竖都由国家负担,不会引起经济利益上的矛盾。然而,目前在我国开放、搞活的新形势下,实际情况已经发生了深刻变化,有些企业的坏帐损失较之七十年代增加了十几倍,因此,对坏帐损失会计处理方法的改革不能不引起注意。
The current accounting system treats bad-debt losses as direct-refunding methods, that is, when bad-debt losses are recognized, and after the approval of the financial institution at the same level for verification and write-off, the amount of bad debts debits the “business management fee” account. Credited accounts such as “Purchasing Units” or “Other Transactions”. Although this approach is simple, it does not meet the principle of cost-income matching and accrual accounting for cost accounting. The reason why China has followed this method for a long time is because China has strictly restricted commercial credit for many years, and the amount of corporate bad debt losses is generally not large. At the same time, because of the big pot of rice in the management system, regardless of how it is dealt with, it will be borne by the state horizontally and horizontally, and it will not cause conflicts in economic interests. However, under the new circumstances of China’s opening up and invigoration, the actual situation has undergone profound changes, and the bad debt losses of some companies have increased by more than 10 times compared with the 1970s. Therefore, the reform of accounting methods for bad debt losses cannot be achieved. Not noticed.