谈坏账准备的核算方法  

Talks on Calculating Methods of Dead account Preparation

作　　者：何学锋[1] 

机构地区：[1]集宁师范学院计财处,内蒙古乌兰察布市012000

出　　处：《集宁师专学报》2009年第4期88-92,共5页Journal of Jining Teachers College

摘　　要：坏账准备的计提方法主要有"余额百分比法"、"账龄分析法"和"销货百分比法",笔者运用实例分析了坏账准备的核算以及计提坏账准备应注意的问题。The main methods of dead account preparation are the percentage of balance,the analysis of the account age and the percentage of the goods sold.The writer analyse the calculation of it and some problems we have to pay attention to with some examples.

关 键 词：坏账准备 余额百分比法 账龄分析法 销货百分比法 

分 类 号：F275[经济管理—企业管理]