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按照新财务制度规定,企业采用备抵法核算坏帐损失时,可以按照应收帐款年末余额的3‰-5‰比例提取坏帐准备金。在实际操作当中,有些人认为每年应提取的坏帐准备金就是指当年应该记入管理费用的金额。事实上这是一种误解。制度所规定的提取比例,是指每年年末,企业的坏帐准备金的水平应谚保持在同期的应收帐款的年末余额的3‰-5‰比例上。或者说每年年末的“坏帐准备”帐户的贷方期末余额应该等于同期“应收帐款”帐户借方期末余额的3‰-5‰。而应当计入当年管理费用之中的坏帐准备的数额,则需要根据“坏帐准备”帐户借方、贷方本期发生额(如当年核销坏帐,以往已核销的坏帐在本年又重新收回……)通过计算调整来确定。我们暂且称前者为“坏帐准备”期末应提数额,后者则称之为当期实提数额。二者主要区别在于“前者是随着”应收帐款“年末余额的变化而变化,是一个比较容
According to the provisions of the new financial system, when an enterprise adopts the allowance method to account for bad debt losses, it may draw a bad debt reserve according to the ratio of 3‰-5‰ of the year-end balance of accounts receivable. In practice, some people think that the bad debt reserve that should be drawn each year is the amount that should be credited to administrative expenses in the current year. In fact this is a misunderstanding. The withdrawal ratio stipulated in the system means that the level of bad debt reserves of the company should be kept at a ratio of 3‰-5‰ of the year-end balance of accounts receivable in the same period at the end of each year. Or, the end of each year’s ”bad debt provisioning“ account at the end of each year’s credit balance should be equal to the ”accounts receivable“ account at the end of the year’s debit balance of 3 ‰-5 ‰. Instead, it should be included in the amount of bad debt provision in the current year’s administrative expenses. It is necessary to use the ”bad debt provision" account debit and credit amount in the current period (if bad debts are written off in the past, bad debts that have been written off in the past are This year was regained...) Determined by calculating adjustments. For the time being, we will call the former “prepared for bad debts” the amount to be withdrawn at the end of the period, and the latter is called the amount actually withdrawn in the current period. The main difference between the two lies in the fact that the former is a change with the change in the balance of receivables at the end of the year. It is a comparative measure.