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笔者在从事会计辅导和审计活动中,发现一些财会人员对计提坏帐准备金帐务处理比较生疏,经常出现差错。有的在年终结帐前简单地按年末应收帐款余额乘以相应比率所得结果计入“管理费用”和“坏帐准备”帐户,而忽略了“坏帐准备”帐户中原有的数额;有的从来就未计提坏帐准备金,却将平时发生的坏帐损失均记入“坏帐准备”帐户的借方,形成了潜亏因素;有的对计提坏帐准备金的方法似懂非懂,操作难度大。年末按应收帐款余额计算的坏帐准备金数额,不是应提的实际数额,而是年末“坏帐准备”帐户应保留的贷方余额。这就需要结合“坏帐准备”帐户的原有实际情况区别对待。具体可用以下四种方法操作。
I engaged in accounting counseling and auditing activities, found that some accounting staff on the provision for bad debt provisions of the accounting treatment more unfamiliar, often mistakes. Some of the end of the year before the end of the year simply by the balance of accounts receivable multiplied by the corresponding ratio of the results included in the “management fees” and “bad debts” account, while ignoring the “bad debts” Some of the original amount of the account; some have never been provided for bad debt reserves, but usually occurred in bad debts are credited “bad debts ” account debit, formed a potential factor; some of the accrual The method of bad debt reserve seems to understand, the operation is difficult. The amount of bad debt reserves calculated on the balance of accounts receivable at the end of the year is not the actual amount that should be mentioned but the balance of credits that should be retained by the “bad debt reserve account” at year-end. This requires the combination of “bad debt preparation ” account of the actual situation of the difference. Specific available in the following four ways to operate.