债权计提减值准备实质是对其可收回性概率的一种判断,是一种会计估计。如果日后事项证明资产负债表日的估计是错误的,就应该对资产负债表进行调整,作为日后调整事项处理。连续编制多期财务报表,应视同单个年度法定财务报表的罗列,对日后收回债权的会计处理,应按照单个年度财务报表而定。 The provision for impairment of creditor’s rights is essentially a judgment of the probability of its recoverability, and it is an accounting estimate. If future events prove that the balance sheet date is incorrect, the balance sheet should be adjusted and treated as a future adjustment. The continuous preparation of multiple financial statements should be regarded as a single annual list of statutory financial statements. The accounting treatment of future recovery of claims should be based on a single annual financial statement.