浅论企业坏账损失与坏账准备  

On The Loss and Preparation of Enterprise's Bad Account

作　　者：林盛泉 

机构地区：[1]泉州公正有限责任会计师事务所,福建泉州362000

出　　处：《淮北职业技术学院学报》2005年第2期48-50,共3页Journal of Huaibei Vocational and Technical College

摘　　要：《企业会计制度》规定,计提坏账准备的方法由企业自行确定,企业应在制度规定范围内,对计提坏账准备的范围,提取方法,账龄的划分和提取比例等,综合考虑本企业以往的经验,债务单位的实际财务状况和现金流量情况以及其他相关信息合理进行估计。计提坏账准备的方法有应收账款余额百分比法、账龄分折法、销货百分比法。Acording to the Enterprise Accounting System, the ways of count and draw bad account preparetion are determined by the enterprises. Within the extent of rules, it should be taken as a whole,such as the scope of count and draw bad account preparation, the ways of draw, partation of accounting age and percentage of draw, and the previous experiences of enterprise, and the real financial condition of debt unit, condition of cash flow and other ralated information should be assessed reasonablely. The ways of count and draw bad account preparation include way of opening percentage of ought to take accounting, way of accounting age analysis and way of sales percentage.

关 键 词：坏账准备 应收账款余额百分比法 账龄分折法 销货百分比法 

分 类 号：F231.4[经济管理—会计学]