2007年1月1日执行新企业会计制度后,对于资产计提的减值准备问题有了重大变化。对于企业而言,坏帐准备直接关系到资产价值和盈利情况,因此在实务中特别需要按有关规定正确理解和把握,为进一步提高坏帐准备的核算质量,笔者愿与各位同行共同商讨一下坏帐准备的核算中常见的几个问 After the implementation of the new accounting system on January 1, 2007, there has been a significant change in the provision for impairment of assets. For enterprises, bad debt preparation is directly related to the value of assets and profitability, so in practice need to correctly understand and grasp the relevant provisions of the correct, in order to further improve the accounting quality of bad debts, I would like to discuss with your colleagues about the bad A few of the common questions in accounting preparation