经营业绩中的坏帐处理  

Solution of Bad Debt in the Management's Accomplishment

作　　者：朱颖[1] 

机构地区：[1]吉林省建筑设计院有限责任公司,吉林长春130061

出　　处：《长春金融高等专科学校学报》2004年第3期27-29,共3页Journal of Changchun Finance College

摘　　要：坏账是指企业无收回或收回可能性极小的应收款。有时经营者为了实现任期目标,往往会不顾坏账风险盲目赊销,以提升业绩,这样虽暂时增加了账面利润却加大了坏账的可能性。当前坏账处理方法也不利于经营者收回前期应收款,所以应当提高应收款的坏账准备率,以调整企业的利润。Bad debt refers that the loans can not be recovered or slightestly possibly taken back. Sometimes manager sells on credit blindly under the risk of bad debt in order to achieve the target in term of office and promote accomplishment. Although the profits on account could be temporarily increased in this way, it increases the possibility of making bad debts. Nowadays the method of dealing with bad debt is not beneficial for manager to take back the loan of the former stage. So preparation's rate of bad debt in loans should be increased so that enterprise's profits could be adjusted.

关 键 词：经营业绩 坏账准备率 损益调整 

分 类 号：F235.19[经济管理—会计学]