谈事业单位应收账款也应计提坏帐准备  

Talk On underta king Unit Should Total Reserve For Uncollectible Accounts Of Receivable Account

作　　者：高炬 

机构地区：[1]黑龙江省家畜繁育指导站财务科

出　　处：《林业科技情报》2003年第4期54-55,共2页Forestry Science and Technology Information

摘　　要：本文对事业单位会计核算中应收账款计提坏账准备的重要性进行了分析;并着重论述了核算中存在的问题及其处理方法。事业单位执行权责发生制后,体现在帐面的应收账款需强化管理,处理呆死帐在正常报表中很难体现出应收账款的坏帐情况和本部门的管理,本文就此问题谈一谈看法。This paper analyses the importance of undertaking unit totaling reserve for uncollectible accounts of receivable account in accounting.lt also states the problems and relevant solving methods in accounting. Receivable account should strengthening management after undertaking unit performing system of right and obligation. It s difficult for uncollectible accounts to represent the bad debts for receivable account in normal reports.In allusion to the problem this paper puts forward some opinions.

关 键 词：应收账款 预算外资金 坏帐准备 直接转销法 备账法 

分 类 号：F810.6[经济管理—财政学]