“预付帐款”、“其他应收款”也应提取坏帐准备中条山有色金属公司杨凯财务会计制度规定，企业“应收帐款”可以计提坏帐准备。而对于“预付帐款”、“其他应收款”却没有如此规定。笔者认为“预付帐款”、“其他应收款”也应计提坏帐准备。从理论上讲，计提坏帐准备是因... “Prepayments”, “other receivables” should also be withdrawn bad debt preparation Yangshan Nonferrous Metals Company Yangkai financial and accounting system, corporate “accounts receivable” can be provided for bad debts. As for “prepayments,” “other receivables” are not so required. I believe that “prepayments”, “other receivables” should also be accrued for bad debts. In theory, provision for bad debts is due to ...