某国有企业拟进行股份合作制改制，该企业账面应收账款科目借方余额1100000元，坏账准备科目贷方余额5500元。经评估人员评定账面应收账款均属于可收回的应收账款，因此根据《资产评估操作规范意见》的规定，账面上的“坏账准备”科目按零值计算，评估结果中没有此项目。这就发 A state-owned enterprise intends to reform the joint-stock cooperative system, the enterprise accounts receivable accounts debit balance 1100000 yuan, bad debt preparation account credit balance 5500 yuan. Accounts receivable assessed by appraisers are all recoverable receivables. Therefore, according to the “Opinions on Assets Appraisal Opinions”, the “bad debt provisions” account on the book is calculated at zero value, and there is no such item in the appraisal results . This will send