《国营工业、交通运输企业成本管理实施细则》规定,企业的坏帐损失应报经批准后列入生产成本。这项规定存在着两个问题:一是由于目前企业大多实行承包经营,承包人对前期遗留的坏帐一般不愿处理,即使是本承包期的坏帐,往往宁可挂在帐上,也不愿报批核销。二是由于坏帐损失不是产品的生产费用要素,将坏帐损失记入产品生产成本显然不妥。笔者认为,坏帐损失一般是企业为打开产品销路而采取赊销策略所造成,理应列入产品销售成本。计提时,企业可根据历史资料和当前的实际情况,确定坏帐准备金提取率,在报经财政部门批准后,按各成本计算期的赊销收入总额提取坏帐准备金。对应收货款中有问题的款项,如确认无法收回时,按规定报经批准后,从坏帐准备金中核销。这样,坏帐损失就可与有关的赊销收入反映在同一会计期间。坏帐准备金就成为应收帐款的备抵帐户, The Implementation Rules for Cost Management of State-owned Industrial and Transportation Enterprises stipulates that bad-debt losses of enterprises should be reported to production costs after they are approved. There are two problems with this provision: First, because most enterprises currently implement contracted operations, the contractor is generally reluctant to handle the bad debts left over from the previous period. Even if it is a bad debt for this contract period, it will tend to hang on the account. Willing to apply for approval. Second, because the bad debt loss is not a product’s production cost factor, it is obviously wrong to record the bad debt loss in the production cost of the product. The author believes that the bad debt losses are generally caused by the company’s credit strategy for opening the product market, and should be included in the cost of product sales. At the time of accrual, the company may determine the bad debt reserve withdrawal rate based on historical data and the current actual situation. After reporting to the financial department for approval, the company will use the total amount of credit sales for each cost calculation period to draw bad debt reserves. If there are any problems in the receivables, if they are confirmed to be unrecoverable, they will be reported for approval and written off from the bad debt reserve. In this way, bad debt losses can be reflected in the same accounting period as the related credit sales. The bad debt reserve becomes an allowance account for accounts receivable.