最近,我们收到一些上市公司来函,询问股份有限公司执行“关于印发《股份有限公司会计制度有关会计处理问题补充规定》的通知”(财会字[1999]35号)文件(以下简称“财会字[1999]35号”)时,改变了应收款项坏账准备的计提方法和比例应如何进行会计处理,经研究,规定如下:对1998年因执行《股份有限公司会计制度》已改变应收款项坏账准备计提方法和比例的股份有限公司,在执行财会字[1999]35号文件时,又 Recently, we received a letter from some listed companies asking for the implementation of the “Notice Concerning the Printing and Distributing of Supplementary Provisions on the Accounting Treatment of the Accounting System of Joint-stock Companies” (Cai Kui Zi [1999] No. 35) (hereinafter referred to as “Finance and Accounting Word [1999] No. 35”), changed the method and proportion of account receivable bad debt provision should be how to carry out accounting treatment, the study provides the following: In 1998 due to the implementation of “Company Limited accounting system ”The joint stock limited company that has changed the method and proportion of provision for bad debts of receivables, when implementing the document No. 38 [1999] of the CBBC