论文部分内容阅读
现行财务制度在估计坏账损失、计提坏账准备金时，选用应收账款余额百分比法，即企业年度终了后，按年末应收账款余额的一定比例汁提坏账准备金，用于核销其应收账款的坏账损失。 一、坏账损失会计处理存在的问题 １．计提比切过低。据调查，一般情况下经营历史越长、技术含量?
The current financial system adopts the percentage method of accounts receivable balance when estimating bad debt losses and withdrawing bad debt reserves, that is, after the end of the enterprise, a certain percentage of the balance of accounts receivable at the year end is used to withdraw bad debt provisions for verification The accounts receivable bad debt losses. First, the loss of accounting treatment of bad debt problems 1. Exceeding the bill than low cut. According to the survey, under normal circumstances the longer the operating history, technical content?