对坏账损失核算的几点认识  

Some Points on Business Accounting for Loss of Bad Debts

作　　者：孙德凤[1] 许颖[1] 

机构地区：[1]辽宁农业职业技术学院,辽宁熊岳115214

出　　处：《辽宁农业职业技术学院学报》2003年第1期35-36,共2页Journal of Liaoning Agricultural Technical College

摘　　要：就2001年7月1日我国实行的《企业会计制度》中坏账损失核算提出了不同的观点,认为目前《企业会计制度》对坏账损失的核算还有不完善的地方,主要包括二个方面:一是增值税的账务处理不完善;二是企业可以通过计提坏账准备而少交所得税,造成了税收的流失,损害了国家的经济利益。This paper mainly deals with the different ideas on business accounting for loss of bad debt according to Business Accounting System gone into practice on July 1, 2001. The writer thinks Business Accounting System cannot deal with business accounting for loss of bad debts very well, especially in two aspects: One is dealing with VAT, the other is that business doesn't pay enough income taxes by accruing allowance of bad debts, which makes taxes drain away and causes damage to the economic interest of the country.

关 键 词：应收账款 坏账 坏账准备 计提比例 

分 类 号：F810.6[经济管理—财政学]