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企业在购销活动中,由于物资运动和资金运动存在的背离,将会产生大量的应收应付款。对销方来说,这部分应收款就构成了企业的债权。如果由于种种原因而产生无法收回的应收款则称为坏帐,由此而给企业带来的损失叫坏帐损失。一、坏帐产生的原因坏帐的产生,有多方面的原因。对销方来说,因为地理环境、经办人员业务不熟等条件的限制,对债务人的信誉不了解或受骗上当不知其去向,必然产生无法收回的应收款;从购
In the buying and selling activities of enterprises, due to the deviation of material movement and capital movement, a large amount of receivables will be generated. For the seller, this part of the receivable constitutes the company’s claims. If an uncollectible receivable is due to various reasons, it is called a bad debt, and the loss to the company is called a bad debt loss. First, the causes of bad debts The production of bad debts has many reasons. For sellers, due to restrictions on the geographical environment, unfamiliarity with business operators, and other conditions, the debtor’s reputation is not known or deceived, and they are unaware of their whereabouts, which will inevitably result in uncollectible receivables;