论文部分内容阅读
近年来,物价上涨和承包经营中的短期行为,使成本低估,利润虚增,经营资金补偿不足,资产流失严重等已成为企业的普遍现象。因此,对坏帐损失的处理,所有国营企业应从以下几个方面采取稳健原则: 1.改进坏帐损失处理的会计方法和程序。根据稳健原则,可将现行关于坏帐损失处理的规定,改为企业按当期纯收入的一定比例提取坏帐损失,并计入成本费用。为此,需增设“备抵坏帐损失”帐户,用于核算坏帐损失的预提数和实际发生的坏帐损失经有关部门批准后的冲减数,期末余额可结转下年使用,在资金平衡中作应收货款项目的抵减数予以反映。2.预提备抵存货损失。为抵消或部分抵消财务状
In recent years, rising prices and short-term behaviors in contracted operations have made businesses under-appreciated by underestimation of costs, inflated profits, inadequate compensation for operating funds, and serious loss of assets. Therefore, for the treatment of bad debt losses, all state-owned enterprises should adopt sound principles from the following aspects: 1. Improve the accounting methods and procedures for dealing with bad debt losses. According to the principle of soundness, the current regulations on the handling of bad debt losses may be changed to a certain proportion of the company’s net income in the current period to extract bad debt losses, which shall be included in the cost. For this purpose, an additional “loss of allowance for bad debts” account is required to account for the accruals of bad debt losses and the actually incurred bad debt loss after approval by the relevant authorities. The closing balance can be carried forward for use in the next year. In the balance of funds, the amount of deductions of the receivables is reflected. 2. Withdraw and reserve inventory losses. To offset or partially cancel the financial statement