第５期刊载的刘知生先生《计提坏账准备的简捷计算公式》一文（以下简称刘文），笔者阅后，尚有不少疑虑。现谈些个人看法。财政部２０００年１２月颁布的《企业会计制度》规定：“企业应于期末预计各项应收款项可能发生的坏账，对于没有把握收回的应收款项，应计提坏账准备。 Liu Zhi-sheng's article “Simple Calculation Formula for Provision for Bad Debts Provision” (hereinafter referred to as Liu Wen) was published in the 5th issue. After reading this article, there are still many doubts. Now talk about some personal views. The Accounting System for Business Enterprises promulgated by the Ministry of Finance in December 2000 stipulates: "The enterprise should estimate the possible bad debts of various receivables at the period-end, and withdraw the bad debt provisions for accounts receivable that are not recovered.